Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 1 March 2022

Account Number and Title: 101000 Fund Balance With Treasury 

Debit Credit 

A104 A448 C106 C154 C618 A112 A466 B111 B139 D436

A105 A450 C107 C155 C619 A132 A469 B112 B143 D438

A110 A460 C108 C156 C621 A133 A476 B113 B150 D502

A133AP A462 C109 C158 C622 A134 A478 B114 B160 D506

A147 A467 C111 C172 C624 A135AP A484 B115 B160AP D507

A155 A472 C112 C176 C626 A136 A486 B116 B162 D622

A156 A474 C114 C182 C628 A141 A488 B118 B162AP E509

A157 A480 C116 C185 C630 A144 A490 B119 B163 F106

A168 A482 C117 C186 C636 A145 A492 B120 B163AP F108

A170 A492R C120 C188 C638 A146 A504 B121 B165 F110

A171 A502 C121 C189 C640 A160 A512 B121AP B166 F119

A175 A506 C122 C190 C646 A169 A513 B122 B202 F120

A181 A508 C123 C196 C647 A180 A514 B124 B308 F121

A184 A510 C124 C200 C702 A183 A518 B124AP C149AP F122

A185 A511 C125 C202 C704 A185AP A526 B126 C151AP F124

A186 A522 C128 C204 C706 A189 A530 B126AP C153AP F127

A188 A524 C130 C413 C708 A210 A538 B128 C163 F128AP

A189AP A528 C132 C452 D108 A404 A542 B128AP C406 F146

A195 A530R C134 C453 D308AP A406 A546 B129 C408 F148

A198 A531 C135 C454 D310 A412 A712 B130 C432 H200

A199AP A536 C136 C602 D504 A414 B102 B131 C452AP H412

A200 A540 C137 C603 F107 A417 B103 B132 C456 H420

A202 A544 C138 C604 F108R A430 B104 B132AP C457 H424

A212 A704 C139 C605 H100 A432 B105 B133 C458 H428

A220 A708 C140 C606 H400 A434 B106 B135AP C780 H430

A408 B121AP C141 C607 H406 A440 B107 B136 D122 H442

A410 B123 C141AP C608 H422 A442 B108 B137 D126

A418 B125 C143 C610 H426 A452 B109 B137AP D149AP

A420 B127 C145 C611 H444 A464 B110 B138 D306

A436 B135 C146 C612 H448

A438 B150R C149 C614

A444 B602 C151 C615

A446 C103 C153 C616

 

Account Number and Title: 109000 Fund Balance With Treasury While Awaiting a Warrant 

Debit Credit 

A196AP A197 A198 A199AP

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 2 March 2022

Account Number and Title: 111000 Undeposited Collections 

Debit Credit 

C144 C174 D310 D556 C144R C176 D306

 

Account Number and Title: 112000 Imprest Funds 

Debit Credit 

D310 D502 D306 D504

 

Account Number and Title: 112500 U.S. Debit Card Funds 

Debit Credit 

D502 B309 B606

 

Account Number and Title: 113000 Funds Held Outside of Treasury - Budgetary 

Debit Credit 

A250 C750 C753 D310 B150R B152 B154 D306 H200

A251 C751 C754 H100

B150 C752 C755

 

Account Number and Title: 113500 Funds Held Outside of Treasury - Non-Budgetary 

Debit Credit 

C108 C150 H100 D506 H200

 

Account Number and Title: 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary 

Debit Credit 

C108 C150 D506

 

Account Number and Title: 119000 Other Cash 

Debit Credit 

C108 C150 D310 H100 B140 D306 D506 H200

 

Account Number and Title: 119090 Other Cash - International Monetary Fund 

Debit Credit 

H434

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 3 March 2022

Account Number and Title: 119305 International Monetary Fund - Letter of Credit 

Debit Credit 

H412 H430 H410 H450

 

Account Number and Title: 119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment 

Debit Credit 

H436 H450 H402

 

Account Number and Title: 119307 International Monetary Fund - Dollar Deposits With the IMF 

Debit Credit 

H434

 

Account Number and Title: 119309 International Monetary Fund - Currency Holdings 

Debit Credit 

H410 H432 H438 H412 H436 H440

 

Account Number and Title: 119333 International Monetary Fund - Reserve Position 

Debit Credit 

H412 H432

 

Account Number and Title: 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR) 

Debit Credit 

B141 C150 D595 D616 B446 D306 D602 D606 H200

C119 D310 D604 H100

 

Account Number and Title: 119500 Other Monetary Assets 

Debit Credit 

C150 D310 H100 D306 H200

 

Account Number and Title: 120000 Foreign Currency 

Debit Credit 

B140 C194 D574 D579 H100 B142 D306 D576 D600

C192 D310 D578 D603 C440 D572 D579R H200

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 4 March 2022

Account Number and Title: 120500 Foreign Currency Denominated Equivalent Assets 

Debit Credit 

B144 C115 C157 D575 D600 B146 C126 D573

 

Account Number and Title: 120900 Uninvested Foreign Currency 

Debit Credit 

C113 C126 C127 C600 C601 B144 B153

 

Account Number and Title: 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary 

Debit Credit 

C108 C150 D506

 

Account Number and Title: 131000 Accounts Receivable 

Debit Credit 

A498 C404AP C420 C440 D130 A195 C130 C140 C186 D408

A714 C406 C422 C610 D310 A499 C136 C141AP C194 D576

B104AP C412 C425 C644 D578 A502 C137 C143 C413 E508

B108AP C414 C428 C648 E604 C106 C138 C146 C647 F144

C402 C415 C430 C650 F144AP C109 C139 C178 D306 H200

C403 C416 C438 D128 H100

 

Account Number and Title: 131900 Allowance for Loss on Accounts Receivable 

Debit Credit 

D306 D402R D408 E508 D310 D404 D420 E604

D402 D405 D424

 

Account Number and Title: 132000 Funded Employment Benefit Contributions Receivable 

Debit Credit 

A715 C420 D310 F144AP A195 C185 E508

C416 C422 E604 H100 C109 D306 H200

 

Account Number and Title: 132100 Unfunded FECA Benefit Contributions Receivable 

Debit Credit 

C421

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 5 March 2022

Account Number and Title: 132500 Taxes Receivable 

Debit Credit 

C402 C404AP C422 D310 E604 C141AP C143 D306 D410 E508

 

Account Number and Title: 132900 Allowance for Loss on Taxes Receivable 

Debit Credit 

D306 D402R D410 E508 D310 D402 D404 D424 E604

 

Account Number and Title: 133000 Receivable for Transfers of Currently Invested Balances 

Debit Credit 

A161 A177 A516 D310 A135AP A181 A442 A524 F123AP

A173 A416 A532 E604 A157 A420 A452 A536

A165 A422 A518 D306

A175 A440 A519 E508

 

Account Number and Title: 133500 Expenditure Transfers Receivable 

Debit Credit 

A458 A498 D144 D310 E604 A456 A502 D306

A499 D144R E508

 

Account Number and Title: 134000 Interest Receivable - Not Otherwise Classified 

Debit Credit 

C402 C420 C437AP F144AP A195 C109 C143 C162 D416

C404AP C422 D310 H100 A250 C140 C146 C163 E508

C416 C435 E604 A251 C141AP C161 D306 H200

 

Account Number and Title: 134100 Interest Receivable - Loans 

Debit Credit 

B104AP C416 C428 D310 H100 A195 C140 C161 C444 D416

C402 C420 C435 E604 A250 C141AP C162 C614 D426

C404AP C422 C437AP F144AP A251 C143 C163 D306 E508

C109 C146 C409 D414 H200

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 6 March 2022

Account Number and Title: 134200 Interest Receivable - Investments 

Debit Credit 

B124AP B153 C416 C423 E604 A195 C126 C146 C454 D416

B126AP B160AP C417 C450 F144AP A250 C127 C156 C455 E508

B128AP B162AP C418 C456 H100 A251 C140 C417R C600 H200

B129 B163AP C419 C457 C109 C141AP C452 C601

B132AP C402 C420 C458 C113 C143 C453 D306

B133 C404AP C422 D310

 

Account Number and Title: 134300 Interest Receivable - Taxes 

Debit Credit 

C402 C416 C422 E604 H100 A195 C109 C143 D416

C404AP C420 D310 F144AP A250 C140 C146 E508

A251 C141AP D306 H200

 

Account Number and Title: 134400 Interest Receivable on Special Drawing Rights (SDR) 

Debit Credit 

D612 D614 C146 D616

 

Account Number and Title: 134500 Allowance for Loss on Interest Receivable - Loans 

Debit Credit 

D306 D416 D426 E508 D310 D404 D420 D424 E604

 

Account Number and Title: 134600 Allowance for Loss on Interest Receivable - Investments 

Debit Credit 

D306 D416 E508 D310 D404 D420 D424 E604

 

Account Number and Title: 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified 

Debit Credit 

D306 D416 E508 D310 D404 D420 D424 E604

 

Account Number and Title: 134800 Allowance for Loss on Interest Receivable - Taxes 

Debit Credit 

D306 D416 E508 D310 D404 D420 D424 E604

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 7 March 2022

Account Number and Title: 135000 Loans Receivable 

Debit Credit 

B104AP C409 C432 E604 C109 C161 C180 D412 D442

C152 C428 C616 H100 C148 C162 C614 D414 E508

C408 C431 D310 C149 C163 D306 D426 H200

 

Account Number and Title: 135090 Loans Receivable - International Monetary Fund 

Debit Credit 

H442 H444

 

Account Number and Title: 135100 Capitalized Loan Interest Receivable - Non-Credit Reform 

Debit Credit 

C444 H100 C151 H200

 

Account Number and Title: 135900 Allowance for Loss on Loans Receivable 

Debit Credit 

C180 D306 D412 E508 D310 D404 E604

 

Account Number and Title: 135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund 

Debit Credit 

H444 H446 H449

 

Account Number and Title: 136000 Penalties and Fines Receivable - Not Otherwise Classified 

Debit Credit 

C402 C416 C422 E604 H100 A195 C141AP C146 D406 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 

Account Number and Title: 136100 Penalties and Fines Receivable - Loans 

Debit Credit 

C402 C416 C422 E604 H100 A195 C146 D406 H200

C404AP C420 D310 F144AP C109 D306 E508

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 8 March 2022

Account Number and Title: 136300 Penalties and Fines Receivable - Taxes 

Debit Credit 

C402 C416 C422 E604 H100 A195 C141AP C146 D406 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 

Account Number and Title: 136500 Allowance for Loss on Penalties and Fines Receivable - Loans 

Debit Credit 

D306 D406 E508 D310 D420 D424 E604

 

Account Number and Title: 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified 

Debit Credit 

D306 D406 E508 D310 D420 D424 E604

 

Account Number and Title: 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes 

Debit Credit 

D306 D406 E508 D310 D420 D424 E604

 

Account Number and Title: 137000 Administrative Fees Receivable - Not Otherwise Classified 

Debit Credit 

C402 C416 C422 E604 H100 A195 C141AP C146 D407 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 

Account Number and Title: 137100 Administrative Fees Receivable - Loans 

Debit Credit 

B104AP C416 C428 F144AP A195 C141AP C146 D407 H200

C402 C420 D310 H100 C109 C143 D306 E508

C404AP C422 E604

 

Account Number and Title: 137300 Administrative Fees Receivable - Taxes 

Debit Credit 

C402 C416 C422 E604 H100 A195 C141AP C146 D407 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 9 March 2022

Account Number and Title: 137400 Criminal Restitution Receivable 

Debit Credit 

C402 C404AP C422 D310 A195 C141AP C146 D406

C109 C143 D306

 

Account Number and Title: 137500 Allowance for Loss on Administrative Fees Receivable - Loans 

Debit Credit 

D306 D407 E508 D310 D420 D424 E604

 

Account Number and Title: 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified 

Debit Credit 

D306 D407 E508 D310 D420 D424 E604

 

Account Number and Title: 137800 Allowance for Loss on Administrative Fees Receivable - Taxes 

Debit Credit 

D306 D407 E508 D310 D420 D424 E604

 

Account Number and Title: 137900 Allowance for Loss on Criminal Restitution Receivable 

Debit Credit 

D306 D406 D310 D404

 

Account Number and Title: 138000 Loans Receivable - Troubled Assets Relief Program 

Debit Credit 

C408 C433 C446 D310 E604 C107 C153 D306 D413 E508

 

Account Number and Title: 138100 Interest Receivable - Loans - Troubled Assets Relief Program 

Debit Credit 

C420 C436 E604 C107 C143 D306 E508

C434 D310 F144AP C141AP C446 D415

 

Account Number and Title: 138400 Interest Receivable - Foreign Currency Denominated Assets 

Debit Credit 

B144 C420 F144AP C115 C126 C157

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 10 March 2022

Account Number and Title: 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program 

Debit Credit 

D306 D402R D415 E508 C434 D310 D402 D424 E604

 

Account Number and Title: 138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program 

Debit Credit 

D306 D413 E118 E508 C103 C118 C438 E604

C107 C433 D310

 

Account Number and Title: 139000 Appropriated Dedicated Collections Receivable 

Debit Credit 

A184

 

Account Number and Title: 139900 Allowance for Subsidy 

Debit Credit 

C163 D147 D150AP D414 E118 A202AP C103 C163 C428 E604

C612 D149 D306 D580 E508 A204 C109 C412 C438

B104AP C118 C413 D310

 

Account Number and Title: 141000 Advances and Prepayments 

Debit Credit 

A496 B308 B410 D310 A494 B604 C130 D306

A550 B309 D122 H100 A548 C112 D130 H200

 

Account Number and Title: 151100 Operating Materials and Supplies Held for Use 

Debit Credit 

B402 D106 D310 D546 E606 B108AP C644 D108 D418 D568

B406 D107 D526AP D566R C132 C646 D110 D542 E406

B604 D126 D530 D569 C134 C648 D306 D544 E510

C164 D134 D545 E602 C414 D102 D308AP D566 E602

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 11 March 2022

Account Number and Title: 151200 Operating Materials and Supplies Held in Reserve for Future 

Use 

Debit Credit 

B402 C164 D126 D544 D569 B108AP C414 D110 D418 D566

B406 D106 D134 D545 E602 C132 D102 D306 D542 D568

B604 D107 D310 D566R E606 C134 D108 D308AP D546 E510

 

Account Number and Title: 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable 

Debit Credit 

D310 D542 E602 E606 C626 D306 D546 E510

 

Account Number and Title: 151400 Operating Materials and Supplies Held for Repair 

Debit Credit 

D310 D526 E606 D306 D526AP D530 E510

 

Account Number and Title: 151600 Operating Materials and Supplies in Development 

Debit Credit 

B402 D106 D134 E602 B108AP C644 D108 D418

B406 D107 D310 E606 C132 C646 D110 D545

B604 D126 D514 C134 C648 D306 E510

C414 D102 D308AP E602

 

Account Number and Title: 151900 Operating Materials and Supplies - Allowance 

Debit Credit 

C644 C648 D528R D310 D528 E606

C646 D306 E510

 

Account Number and Title: 152100 Inventory Purchased for Resale 

Debit Credit 

B402 D106 D310 D566R C132 D108 D428 D540R E602

B406 D107 D522R D569 C644 D110 D522 D566

B430 D126 D524R E602 C646 D306 D523 D568

B604 D134 D540 E606 C648 D308AP D524 E408

D102 D418 D534 E510

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 12 March 2022

Account Number and Title: 152200 Inventory Held in Reserve for Future Sale 

Debit Credit 

B402 D106 D134 E602 B108AP C414 D110 D428

B406 D107 D310 E606 C132 D102 D306 D522R

B604 D126 D522 C134 D108 D308AP E510

 

Account Number and Title: 152300 Inventory Held for Repair 

Debit Credit 

C430 D524 E412 E602 D306 D428 D524R D536 E510

D310 D534 E414 E606

 

Account Number and Title: 152400 Inventory - Excess, Obsolete, and Unserviceable 

Debit Credit 

D310 D523 E602 E606 C626 D306 D428 E510

 

Account Number and Title: 152500 Inventory - Raw Materials 

Debit Credit 

B402 C164 D126 E602 B108AP C644 D108 D418 E510

B406 D106 D134 E606 C132 C646 D110 D428

B604 D107 D310 C134 C648 D306 D516

C414 D102 D308AP E406

 

Account Number and Title: 152600 Inventory - Work-in-Process 

Debit Credit 

D106 D134 D516 E602 B108AP C644 D108 D418 E406

D107 D310 E114 E606 C132 C646 D110 D428 E510

D126 D514 E404 C134 C648 D306 D520

C414 D102 D308AP E116

 

Account Number and Title: 152700 Inventory - Finished Goods 

Debit Credit 

B402 D106 D310 D540 B108AP C646 D306 D523 E116

B406 D107 D520 E114 C132 C648 D308AP D524 E406

B604 D126 D522R E602 C134 D102 D418 D534 E408

C164 D134 D524R E606 C414 D108 D428 D538 E510

C644 D110 D522 D540R

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 13 March 2022

Account Number and Title: 152900 Inventory - Allowance 

Debit Credit 

C644 D306 D538 E109R C430 D532 E410

C646 D418 D540R E510 D310 D540 E606

C648 D428 E109

 

Account Number and Title: 153100 Seized Monetary Instruments 

Debit Credit 

C166 D310 E606 C170 C174R D306 D555 E510

 

Account Number and Title: 153200 Seized Cash Deposited 

Debit Credit 

C170 D310 D306 D506 D588

 

Account Number and Title: 154100 Forfeited Property Held for Sale 

Debit Credit 

B432 C178 D554 C636R C646 D418 D558

B434 D310 E606 C638 C648 D430 D562

C644 D306 D556 E510

 

Account Number and Title: 154200 Forfeited Property Held for Donation or Use 

Debit Credit 

D310 D558 D562 E606 D306 D430 D560 E504 E510

 

Account Number and Title: 154900 Forfeited Property - Allowance 

Debit Credit 

B130 C646 D306 D430 D310 E418 E606

C644 C648 D418 E510

 

Account Number and Title: 155100 Foreclosed Property 

Debit Credit 

B116 C161 C163 D426 C109 C614 C628 E510

B428 C162 D310 E606 C612 C616 D306

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 14 March 2022

Account Number and Title: 155900 Foreclosed Property - Allowance 

Debit Credit 

B114 D306 E510 D310 D426 D518 E606

 

Account Number and Title: 156100 Commodities Held Under Price Support and Stabilization 

Support Programs 

Debit Credit 

B402 B604 D106 D126 D310 B108AP C642 D102 D308AP E506

B406 C180 D107 D134 E606 C132 C644 D108 D418 E510

C134 C646 D110 D432

C414 C648 D306 E408

 

Account Number and Title: 156900 Commodities - Allowance 

Debit Credit 

C642 C646 D306 D432 D310 D564 E606

C644 C648 D418 E510

 

Account Number and Title: 157100 Stockpile Materials Held in Reserve 

Debit Credit 

B402 B604 D107 D134 E606 B108AP C414 D110 D548 E416

B406 D106 D126 D310 C132 D102 D306 D550 E510

C134 D108 D308AP D552

 

Account Number and Title: 157200 Stockpile Materials Held for Sale 

Debit Credit 

B402 C164 D126 D552 B108AP C414 D108 D308AP E408

B406 D106 D134 E606 C132 C630 D110 D548 E510

B604 D107 D310 C134 D102 D306 D550

 

Account Number and Title: 159100 Other Related Property 

Debit Credit 

B402 B604 D106 D126 D310 B108AP C414 C648 D110 D418

B406 C164 D107 D134 E606 C132 C644 D102 D306 E510

C134 C646 D108 D308AP

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 15 March 2022

Account Number and Title: 159900 Other Related Property - Allowance 

Debit Credit 

C644 C648 D418 D310 E606

C646 D306 E510

 

Account Number and Title: 161000 Investments in U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service 

Debit Credit 

B124 B143 C148 D591 B141 C123 C603 C608 E512

B126 B146 C452AP D602 B210 C124 C604 C611 H200

B128 B165 C784 E608 C120 C125 C605 C619

B132 B166 D310 H100 C121 C431 C606 C621

C122 C602 C607 D306

 

Account Number and Title: 161100 Discount on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service 

Debit Credit 

C124 C606 C608 C621 E512 B128 B166 D310 E608 H100

C125 C607 C611 D306 H200

 

Account Number and Title: 161200 Premium on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service 

Debit Credit 

B126 B165 D310 E608 H100 C122 C602 C604 C619 E512

C123 C603 C605 D306 H200

 

Account Number and Title: 161300 Amortization of Discount and Premium on U.S. Treasury 

Securities Issued by the Bureau of the Fiscal Service 

Debit Credit 

C122 C603 C619 E608 C124 C607 C621 E117R H200

C123 C604 E117 H100 C125 C608 D306 E512

C602 C605 E512 C606 C611 D310 E608

 

Account Number and Title: 161800 Market Adjustment - Investments 

Debit Credit 

D310 E512 E608 H100 D306 D589 E512 E608 H200

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 16 March 2022

Account Number and Title: 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities 

Debit Credit 

B124 B132 B166 E608 C120 C602 C608 C750 D306

B126 B152 D310 H100 C121 C603 C611 C751 D579R

B128 B165 D579 C122 C604 C619 C752 D600

C123 C605 C621 C753 E512

C124 C606 C622 C754 H200

C125 C607 C624 C755

 

Account Number and Title: 162100 Discount on Securities Other Than the Bureau of the Fiscal 

Service Securities 

Debit Credit 

C124 C607 C621 D600 B128 B166 D310 E608 H100

C125 C608 C622 E512

C606 C611 D306 H200

 

Account Number and Title: 162200 Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities 

Debit Credit 

B126 B165 D310 E608 H100 C122 C603 C619 D600

C123 C604 C624 E512

C602 C605 D306 H200

 

Account Number and Title: 162300 Amortization of Discount and Premium on Securities Other 

Than the Bureau of the Fiscal Service Securities 

Debit Credit 

C122 C603 C624 E115 E608 C124 C607 C622 E117R

C123 C604 C702 E117 H100 C125 C608 C706 E512

C202 C605 C704 E121 C204 C611 C708 E608

C602 C619 D310 E512 C606 C621 D306 H200

 

Account Number and Title: 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service 

Debit Credit 

B128 B166 D310 E608 H100 C128 C618 D306 E512 H200

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 17 March 2022

Account Number and Title: 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service 

Debit Credit 

C128 C618 D306 E512 H200 B128 B166 D310 E608 H100

 

Account Number and Title: 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service 

Debit Credit 

D310 E113 E119 E608 H100 C128 C618 D306 E512 H200

 

Account Number and Title: 164200 Preferred Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act 

Debit Credit 

B160 B162 B163 C200 C204 C704 C708

C202 C702 C706

 

Account Number and Title: 164400 Common Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act 

Debit Credit 

B160 B162 B163 C200 C204 C704 C708

C202 C702 C706

 

Account Number and Title: 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act 

Debit Credit 

C204 C706 C708 B163

 

Account Number and Title: 164700 Premium on Securities Accounted for Under the Provisions of 

the Federal Credit Reform Act 

Debit Credit 

B162 C202 C702 C704

 

Account Number and Title: 165000 Preferred Stock in Federal Government Sponsored Enterprise 

Debit Credit 

B200 C609

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 18 March 2022

Account Number and Title: 165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise 

Debit Credit 

D503 C609 D503R

 

Account Number and Title: 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise 

Debit Credit 

B200 C609

 

Account Number and Title: 165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise 

Debit Credit 

D503 C609 D503R

 

Account Number and Title: 167000 Foreign Investments 

Debit Credit 

B153 C113 D600 B146 C127 C601

C126 C600 D601

 

Account Number and Title: 167100 Discount on Foreign Investments 

Debit Credit 

C423 C601 B153 D600

 

Account Number and Title: 167200 Premium on Foreign Investments 

Debit Credit 

B153 D600 C419 C600

 

Account Number and Title: 167900 Foreign Exchange Rate Revalue Adjustments - Investments 

Debit Credit 

D575 D592 D601 D573 D594 D603

 

Account Number and Title: 169000 Other Investments 

Debit Credit 

D310 E608 H100 C622 C624 D306 E512 H200

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 19 March 2022

Account Number and Title: 171100 Land and Land Rights 

Debit Credit 

B402 C164 D126 E606 B108AP C644 D108 D418

B406 D106 D134 H100 C132 C646 D110 E502

B604 D107 D310 C134 C648 D306 E510

C414 D102 D308AP H200

 

Account Number and Title: 171200 Improvements to Land 

Debit Credit 

B402 D106 D134 E606 B108AP C644 D108 D418

B406 D107 D310 H100 C132 C646 D110 E502

B604 D126 D510 C134 C648 D306 E510

C414 D102 D308AP H200

 

Account Number and Title: 171900 Accumulated Depreciation on Improvements to Land 

Debit Credit 

C644 C648 D418 E510 D310 E120 E606

C646 D306 E502

 

Account Number and Title: 172000 Construction-in-Progress 

Debit Credit 

B402 D106 D134 E606 B108AP C613 D102 D308AP H200

B406 D107 D310 H100 C132 C644 D108 D418

B604 D126 D514 C134 C646 D110 D510

C414 C648 D306 E510

 

Account Number and Title: 173000 Buildings, Improvements, and Renovations 

Debit Credit 

B402 C164 D126 D510 H100 B108AP C613 D102 D308AP H200

B406 D106 D134 D514 C132 C644 D108 D418

B604 D107 D310 E606 C134 C646 D110 E502

C414 C648 D306 E510

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 20 March 2022

Account Number and Title: 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations 

Debit Credit 

C613 C646 D306 E502 D310 E120 E606

C644 C648 D418 E510

 

Account Number and Title: 174000 Other Structures and Facilities 

Debit Credit 

B402 C164 D126 D510 H100 B108AP C613 D102 D308AP H200

B406 D106 D134 D514 C132 C644 D108 D418

B604 D107 D310 E606 C134 C646 D110 E502

C414 C648 D306 E510

 

Account Number and Title: 174900 Accumulated Depreciation on Other Structures and Facilities 

Debit Credit 

C613 C646 D306 E502 D310 D434 E120 E606

C644 C648 D418 E510

 

Account Number and Title: 175000 Equipment 

Debit Credit 

B402 C164 D126 D510 E606 B108AP C414 D102 D306 E502

B406 D106 D134 D514 H100 C132 C610 D108 D308AP E510

B604 D107 D310 D560 C134 C613 D110 D418 H200

 

Account Number and Title: 175900 Accumulated Depreciation on Equipment 

Debit Credit 

C610 D306 E502 D310 E120 E606

C613 D418 E510

 

Account Number and Title: 181000 Assets Under Capital Lease 

Debit Credit 

B438 D310 D514 E606 H100 B108AP C414 C644 D306 E510

C132 C610 C648 D308AP H200

C134 C613 D108 D418

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 21 March 2022

Account Number and Title: 181900 Accumulated Depreciation on Assets Under Capital Lease 

Debit Credit 

C610 C644 D306 E510 D310 E120 E606

C613 C648 D418

 

Account Number and Title: 182000 Leasehold Improvements 

Debit Credit 

B402 C164 D126 D510 H100 B108AP C610 D102 D308AP

B406 D106 D134 D514 C132 C613 D108 D418

B604 D107 D310 E606 C134 C644 D110 E510

C414 C648 D306 H200

 

Account Number and Title: 182900 Accumulated Amortization on Leasehold Improvements 

Debit Credit 

C610 C644 D306 E510 D310 E120 E606

C613 C648 D418

 

Account Number and Title: 183000 Internal-Use Software 

Debit Credit 

B402 C164 D126 D512 H100 B108AP C414 D102 D306 E510

B406 D106 D134 D514 C132 C610 D108 D308AP H200

B604 D107 D310 E606 C134 C613 D110 D418

 

Account Number and Title: 183200 Internal-Use Software in Development 

Debit Credit 

B402 D106 D134 E606 B108AP C414 D102 D306 D512

B406 D107 D310 H100 C132 C610 D108 D308AP E510

B604 D126 D514 C134 C613 D110 D418 H200

 

Account Number and Title: 183900 Accumulated Amortization on Internal-Use Software 

Debit Credit 

C610 C613 D306 D418 E510 D310 E120 E606

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 22 March 2022

Account Number and Title: 184000 Other Natural Resources 

Debit Credit 

B402 C164 D126 E606 B108AP C414 D108 D308AP

B406 D106 D134 H100 C132 C613 D110 E510

B604 D107 D310 C134 D102 D306 H200

 

Account Number and Title: 184900 Allowance for Depletion 

Debit Credit 

C613 D306 E510 D310 E120 E606

 

Account Number and Title: 189000 Other General Property, Plant, and Equipment 

Debit Credit 

B402 C164 D126 E606 B108AP C610 D102 D308AP H200

B406 D106 D134 H100 C132 C613 D108 D418

B604 D107 D310 C134 C644 D110 E502

C414 C648 D306 E510

 

Account Number and Title: 189900 Accumulated Depreciation on Other General Property, Plant, 

and Equipment 

Debit Credit 

C610 C644 D306 E502 D310 E120 E606

C613 C648 D418 E510

 

Account Number and Title: 192300 Contingent Receivable for Capital Transfers 

Debit Credit 

D310 E516 D306 D581

 

Account Number and Title: 192500 Capital Transfers Receivable 

Debit Credit 

D310 D581 C196 D306

 

Account Number and Title: 198100 Receivable from Custodian or Non-Entity Assets Receivable 

From a Federal Agency - Other Than the General Fund of the 

U.S. Government 

Debit Credit 

C133

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 23 March 2022

Account Number and Title: 199000 Other Assets 

Debit Credit 

B402 B604 D107 D134 E606 B108AP C414 D110 E510

B406 D106 D126 D310 H100 C132 D102 D306 H200

C134 D108 D308AP

 

Account Number and Title: 199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed 

Debit Credit 

C613 C615

 

Account Number and Title: 211000 Accounts Payable 

Debit Credit 

A492 B121 B408 D110 D508 A492R B406 B430 D106 E109

B110 B135AP B446 D308 D618 A501 B412 B436 D107 E204AP

B115 B137AP B450 D308AP F128 B402 B416 B444 D134 E412

B120 B210 D102 D506 B403 B417 B452 D312

B405 B428 C614 D626

 

Account Number and Title: 211200 Accounts Payable for Federal Government Sponsored 

Enterprise 

Debit Credit 

B110 B120 B135AP B408 C609 D312

B115 B121 B137AP D308

 

Account Number and Title: 212000 Disbursements in Transit 

Debit Credit 

B110 B115 D308 B408 B410 D312

 

Account Number and Title: 213000 Contract Holdbacks 

Debit Credit 

B110 B408 D110 D308AP B402 D106 D134 D508

B115 D102 D308 B406 D107 D312

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 24 March 2022

Account Number and Title: 214000 Accrued Interest Payable - Not Otherwise Classified 

Debit Credit 

B112 B440 D110 D308AP B416 D106 D134 D612

B408 D102 D308 D616 B418 D107 D312 D614

 

Account Number and Title: 214100 Accrued Interest Payable - Loans 

Debit Credit 

B112 D102 D110 D308 D308AP B418 D106 D107 D134 D312

 

Account Number and Title: 214200 Accrued Interest Payable - Debt 

Debit Credit 

B112 D102 D110 D308 D308AP B418 D106 D107 D134 D312

 

Account Number and Title: 215000 Payable for Transfers of Currently Invested Balances 

Debit Credit 

A160 A424 A446 A523 D308 A163 A426 A534 E610

A167 A430 A454 A526 E514 A179 A520 D312

A180 A444 A522 A538

 

Account Number and Title: 215500 Expenditure Transfers Payable 

Debit Credit 

A500R D141 D308 F123AP A500 D140 D312 E610

A504 D142 E514

 

Account Number and Title: 216000 Entitlement Benefits Due and Payable 

Debit Credit 

B110 B408 D110 D308AP B420 D107 D312

B115 D102 D308 D106 D134 E106

 

Account Number and Title: 217000 Subsidy Payable to the Financing Account 

Debit Credit 

B105 D308 E514 B420 D312 E610

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 25 March 2022

Account Number and Title: 218000 Loan Guarantee Liability 

Debit Credit 

B104 B417 D147 D308 E514 B104AP C118 C428 D580

C103 C412 C438 E122

C117 C413 D312 E610

 

Account Number and Title: 219000 Other Liabilities With Related Budgetary Obligations 

Debit Credit 

B110 B408 D110 D308AP B402 D106 D112 D312 E108

B115 D102 D308 B416 D107 D134 E102

 

Account Number and Title: 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported 

Debit Credit 

D102 D110 D308 D308AP B402 D106 D134 E102

B420 D107 D312

 

Account Number and Title: 219200 Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks 

Debit Credit 

D591

 

Account Number and Title: 219300 Allocation of Special Drawing Rights (SDRs) 

Debit Credit 

D610 D595 D608

 

Account Number and Title: 220000 Liability for Unpaid Insurance Claims 

Debit Credit 

B110 B115 B408 D308 B402 B420 D134 D312

 

Account Number and Title: 220500 Liability for Unearned Insurance Premiums 

Debit Credit 

C424 D308 B602 D312

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 26 March 2022

Account Number and Title: 221000 Accrued Funded Payroll and Leave 

Debit Credit 

B110 B408 D110 D308AP B402 D107 D312

B115 D102 D308 D106 D134 E102

 

Account Number and Title: 221100 Withholdings Payable 

Debit Credit 

B110 B408 D110 D308AP B402 D107 D312

B115 D102 D308 D106 D134 E102

 

Account Number and Title: 221300 Employer Contributions and Payroll Taxes Payable 

Debit Credit 

B110 B408 D110 D308AP B402 D107 D312

B115 D102 D308 D106 D134 E104

 

Account Number and Title: 221500 Other Post Employment Benefits Due and Payable 

Debit Credit 

B110 B408 D110 D308AP D106 D107 D134 D312 E106

B115 D102 D308

 

Account Number and Title: 221600 Pension Benefits Due and Payable to Beneficiaries 

Debit Credit 

D102 D110 D308 D308AP D106 D107 D134 D312 E106

 

Account Number and Title: 221700 Benefit Premiums Payable to Carriers 

Debit Credit 

D102 D110 D308 D308AP D106 D107 D134 D312 E106

 

Account Number and Title: 221800 Life Insurance Benefits Due and Payable to Beneficiaries 

Debit Credit 

D102 D110 D308 D308AP D106 D107 D134 D312 E106

 

Account Number and Title: 222000 Unfunded Leave 

Debit Credit 

D308 E514 B420 D312 E610

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 27 March 2022

Account Number and Title: 222500 Unfunded FECA Liability 

Debit Credit 

D308 E514 B422 D312 E610

 

Account Number and Title: 229000 Other Unfunded Employment Related Liability 

Debit Credit 

D308 E514 B420 B422 D312 E610

 

Account Number and Title: 231000 Liability for Advances and Prepayments 

Debit Credit 

A710 A712 D308 F110 A704 C182 D312 E610

A711 B142 E514

 

Account Number and Title: 232000 Other Deferred Revenue 

Debit Credit 

C118 C426 D308 D562 A168 B434 C114 D312

C424 C636R D558 B432 B602 C116

 

Account Number and Title: 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections 

Debit Credit 

B403 C144R C605 D405 D588 C108 C417 C607 E115

B407 C417R C611 D506 C144 C425 C619 E205

C170 C603 C621

 

Account Number and Title: 241000 Liability for Clearing Accounts 

Debit Credit 

D507 C111

 

Account Number and Title: 251000 Principal Payable to the Bureau of the Fiscal Service 

Debit Credit 

B120 B121AP B135AP D308 E514 A156 D312 E610

B121 B131 B137AP D440

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 28 March 2022

Account Number and Title: 251100 Capitalized Loan Interest Payable - Non-Credit Reform 

Debit Credit 

B113 B121 B135AP B137AP A156 B440

 

Account Number and Title: 252000 Principal Payable to the Federal Financing Bank 

Debit Credit 

B120 B121AP B135AP D308 A156 D312 E610

B121 B131 B137AP E514

 

Account Number and Title: 253000 Securities Issued by Federal Agencies Under General and 

Special Financing Authority 

Debit Credit 

C780 D308 B123 B125 B127 D312

 

Account Number and Title: 253100 Discount on Securities Issued by Federal Agencies Under 

General and Special Financing Authority 

Debit Credit 

B127 D312 D308

 

Account Number and Title: 253200 Premium on Securities Issued by Federal Agencies Under 

General and Special Financing Authority 

Debit Credit 

D308 B125 D312

 

Account Number and Title: 253300 Amortization of Discount on Securities Issued by Federal 

Agencies Under General and Special Financing Authority 

Debit Credit 

D308 D312 E124

 

Account Number and Title: 253400 Amortization of Premium on Securities Issued by Federal 

Agencies Under General and Special Financing Authority 

Debit Credit 

D312 E126 D308

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 29 March 2022

Account Number and Title: 254000 Participation Certificates 

Debit Credit 

D308 D312

 

Account Number and Title: 259000 Other Debt 

Debit Credit 

B122 D308 D312

 

Account Number and Title: 261000 Actuarial Pension Liability 

Debit Credit 

B103 D308 D570 E106 E514 B420 D312 D571 E610

 

Account Number and Title: 262000 Actuarial Health Insurance Liability 

Debit Credit 

D308 D570 E514 B420 D312 D571 E610

 

Account Number and Title: 263000 Actuarial Life Insurance Liability 

Debit Credit 

D308 D570 E514 B420 D312 D571 E610

 

Account Number and Title: 265000 Actuarial FECA Liability 

Debit Credit 

B426R D308 E514 B426 D312 E610

 

Account Number and Title: 266000 Actuarial Liabilities for Federal Insurance and Guarantee 

Programs 

Debit Credit 

B426R D308 E514 B420 B426 D312 E610

 

Account Number and Title: 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs 

Debit Credit 

B426R D308 E514 B420 B426 D312 E610

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 30 March 2022

Account Number and Title: 269000 Other Actuarial Liabilities 

Debit Credit 

B426R D308 D570 E514 B420 B426 D312 D571 E610

 

Account Number and Title: 291000 Prior Liens Outstanding on Acquired Collateral 

Debit Credit 

B114 D308 E514 D312 D426 E610

 

Account Number and Title: 292000 Contingent Liabilities 

Debit Credit 

B424R D308 E514 B424 E610

 

Account Number and Title: 292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise 

Debit Credit 

B202 B424R B424

 

Account Number and Title: 292300 Contingent Liability for Capital Transfers 

Debit Credit 

E514 B425 E610

 

Account Number and Title: 294000 Capital Lease Liability 

Debit Credit 

B110 B115 B408 D308 E514 B438 D312 E610

 

Account Number and Title: 296000 Accounts Payable From Canceled Appropriations 

Debit Credit 

D145 D308 E514 D312 E610 F130

 

Account Number and Title: 297000 Liability for Capital Transfers 

Debit Credit 

B119 B136 D308 E514 A143 D312 E610

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 31 March 2022

Account Number and Title: 298000 Custodial Liability 

Debit Credit 

C149AP C153AP D422 F124 C141AP C142 C402AP C404 D312

C151AP D308 D424AP

 

Account Number and Title: 298500 Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Activity 

Debit Credit 

C149AP C153AP F124 C145AP C196AP C420AP D503AP

C151AP D420R F125 C147 C403AP C435AP E516AP

C152 C405 C437

 

Account Number and Title: 299000 Other Liabilities Without Related Budgetary Obligations 

Debit Credit 

C170 D112 D555 E514 B420 C166 D312 E610

C174R D308 E504 C150 D148 D562

 

Account Number and Title: 299010 Other Liabilities Without Related Budgetary Obligations - 

General Fund of the U.S. Government 

Debit Credit 

D308 D148 D312

 

Account Number and Title: 299100 Other Liabilities - Reductions 

Debit Credit 

A141 A132 A136 A189

A134 A145 D622

 

Account Number and Title: 299200 Appropriated Dedicated Collections Liability 

Debit Credit 

A556

 

Account Number and Title: 299500 Estimated Cleanup Cost Liability 

Debit Credit 

B436 D308 D434 E514 B420 D312 E610

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 32 March 2022

Account Number and Title: 309000 Unexpended Appropriations While Awaiting a Warrant 

Debit Credit 

A198 A199AP A196AP A197

 

Account Number and Title: 310000 Unexpended Appropriations - Cumulative 

Debit Credit 

F342 F342

 

Account Number and Title: 310100 Unexpended Appropriations - Appropriations Received 

Debit Credit 

F108 F127 F148 F342 A104 A170 A202 H400

A110 A198 F107 H406

A155 A199AP F108R H448

 

Account Number and Title: 310200 Unexpended Appropriations - Transfers-In 

Debit Credit 

F342 A408 A448 A472 A506

A436 A460 A480 H422

A444 A467 A496 H426

 

Account Number and Title: 310300 Unexpended Appropriations - Transfers-Out 

Debit Credit 

A404 A440 A476 A494 F342

A412 A464 A484 H420

A432 A469 A490 H424

 

Account Number and Title: 310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year 

Debit Credit 

D304 D306AP D308AP F342 D310R D312R F342

 

Account Number and Title: 310600 Unexpended Appropriations - Adjustments 

Debit Credit 

A112 A169 F119 F127 A105 A200 F342

A132 D622 F120 F128AP

A136 F106 F122 H428

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 33 March 2022

Account Number and Title: 310700 Unexpended Appropriations - Used - Accrued 

Debit Credit 

A202AP B416AP B438AP D626AP E109AP B110AP B235 D102R D618R F148R

B134 B418AP B452AP E102AP E204AP B115AP B450R D110R F128R F342

B402AP B428AP D106AP E104AP E412AP

B406AP B430AP D107AP E106AP

B412AP B436AP D134AP E108AP

 

Account Number and Title: 310710 Unexpended Appropriations - Used - Disbursed 

Debit Credit 

B102AP B108AP B122AP B235 D126AP C132R C136R C138R D108R

B105AP B109AP B130AP B604AP C134R C137R C139R F342

B106AP B110AP B202AP C136AP

B107AP B115AP B234 C408AP

 

Account Number and Title: 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors 

Debit Credit 

D304 D306AP D308AP F342 D310R D312R F342

 

Account Number and Title: 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles 

Debit Credit 

D302 D306AP D308AP F342 D310R D312R F342

 

Account Number and Title: 331000 Cumulative Results of Operations 

Debit Credit 

F336 F340 F336 F338

 

Account Number and Title: 340000 Fiduciary Net Assets 

Debit Credit 

H300 H312 H301 H310

 

Account Number and Title: 341000 Contributions to Fiduciary Net Assets 

Debit Credit 

H310 H100

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 34 March 2022

Account Number and Title: 342000 Withdrawals or Distributions of Fiduciary Net Assets 

Debit Credit 

H200 H312

 

Account Number and Title: 403400 Anticipated Adjustments to Contract Authority 

Debit Credit 

A172 A178R F114 A178 F118

 

Account Number and Title: 404400 Anticipated Reductions to Borrowing Authority 

Debit Credit 

A158 A159 F114 A164 F118

 

Account Number and Title: 404700 Anticipated Transfers to the General Fund of the U.S. 

Government - Current-Year Authority 

Debit Credit 

B111 B119 B120 B136 F114 A142 A143 F118

 

Account Number and Title: 404800 Anticipated Transfers to the General Fund of the U.S. 

Government - Prior-Year Balances 

Debit Credit 

B111 B119 B120 B136 F114 A142 A143 F113

 

Account Number and Title: 405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts 

Debit Credit 

C205 F112 A213

 

Account Number and Title: 406000 Anticipated Collections From Non-Federal Sources 

Debit Credit 

A140 F116 A220 C116 C609 C616 C640

C107 C117 C612 C626 C646

C109 C154 C614 C628 F112

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 35 March 2022

Account Number and Title: 407000 Anticipated Collections From Federal Sources 

Debit Credit 

A140 C604 C708 A220 C124 C416 C618 F112

C457 C704 F116 C101 C204 C453 C646

C103 C412 C602 C648

C106 C413 C606 C650

C109 C415 C608 C706

 

Account Number and Title: 408100 Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred 

Debit Credit 

A542 F374 A540 F374R

 

Account Number and Title: 408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred 

Debit Credit 

A542 F376 A540

 

Account Number and Title: 408300 Transfers - Current-Year Authority - Receivable - Transferred 

Debit Credit 

A542 F378 A540 F378R

 

Account Number and Title: 411100 Debt Liquidation Appropriations 

Debit Credit 

A104 A196 A197AP A199R F108R A199 F108 F302

 

Account Number and Title: 411200 Liquidation of Deficiency - Appropriations 

Debit Credit 

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411300 Appropriated Receipts Derived From Unavailable Trust or 

Special Fund Receipts 

Debit Credit 

A184 F302

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 36 March 2022

Account Number and Title: 411400 Appropriated Receipts Derived From Available Trust or 

Special Fund Receipts 

Debit Credit 

A186 A510 C190 C608 C750 B124AP B128AP B162AP C458 F302

A188 C114 C452 C618 C752 B126 B129 B163AP C604

A195 C124 C454 C622 C754 B126AP B160AP C456 D438

A212 C172 C602 C624 E113

A250 C176 C606 C636

 

Account Number and Title: 411500 Loan Subsidy Appropriation 

Debit Credit 

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411600 Debt Forgiveness Appropriation 

Debit Credit 

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411601 Debt Forgiveness - Cancellation of Debt Adjustment 

Debit Credit 

A200 F302

 

Account Number and Title: 411700 Loan Administrative Expense Appropriation 

Debit Credit 

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411800 Reestimated Loan Subsidy Appropriation 

Debit Credit 

A104 F108R F108 F302

 

Account Number and Title: 411900 Other Appropriations Realized 

Debit Credit 

A104 A196 A199R A125 A199 F108 F148 F302

A155 A197AP F108R

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 37 March 2022

Account Number and Title: 411910 Indefinite Appropriation - Upward Adjustments 

Debit Credit 

A105 F127 F302

 

Account Number and Title: 411990 Other Appropriations Realized - International Monetary Fund 

Debit Credit 

H406 H480

 

Account Number and Title: 411991 Other Appropriations Realized - International Monetary Fund 

- Reserve Tranche 

Debit Credit 

H400 H480

 

Account Number and Title: 411992 Other Appropriations Realized - International Monetary Fund 

- Letter of Credit 

Debit Credit 

H400 H480

 

Account Number and Title: 411994 Other Appropriations Realized - International Monetary Fund 

- Exchange Rate Changes (NAB) 

Debit Credit 

H448

 

Account Number and Title: 412000 Anticipated Indefinite Appropriations 

Debit Credit 

A102 A196AP C604 F116 A104 A202 C124 C602 C636

A104AP B126 D438 A186 A212 C172 C606 F112

A195 A250 C176 C608

A196 A510 C190 C618

A197AP C114 C452 C622

 

Account Number and Title: 412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation 

Debit Credit 

A519 F123AP F369

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 38 March 2022

Account Number and Title: 412250 Federal Financing Bank (FFB) - Net Principal Payments 

Debit Credit 

A252 A253

 

Account Number and Title: 412300 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction 

Debit Credit 

A135AP A518 F366

 

Account Number and Title: 412400 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary Reduction/Cancellation 

Debit Credit 

F360 F368 A522 A523

 

Account Number and Title: 412500 Loan Modification Adjustment Transfer Appropriation 

Debit Credit 

A202 F302

 

Account Number and Title: 412600 Amounts Appropriated From Specific Invested TAFS - 

Receivable 

Debit Credit 

A173 A516 F374R A135AP A518 A524 F374

A175 A519 F123AP

 

Account Number and Title: 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Debit Credit 

A522 A523 A526 A520

 

Account Number and Title: 412800 Amounts Appropriated From Specific Invested TAFS - 

Transfers-In 

Debit Credit 

A524 A528 A135AP A518 F302

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 39 March 2022

Account Number and Title: 412900 Amounts Appropriated From Specific Invested TAFS - 

Transfers-Out 

Debit Credit 

A522 A530R A531 F302 A526 A530

 

Account Number and Title: 413000 Appropriation to Liquidate Contract Authority Withdrawn 

Debit Credit 

F302 A169

 

Account Number and Title: 413100 Current-Year Indefinite Contract Authority 

Debit Credit 

A166 F304

 

Account Number and Title: 413120 Current-Year Definite Contract Authority 

Debit Credit 

A166 F304

 

Account Number and Title: 413200 Substitution of Contract Authority 

Debit Credit 

A187 F304 A176 A704

 

Account Number and Title: 413300 Decreases to Indefinite Contract Authority 

Debit Credit 

F304 A172 A174 F113

 

Account Number and Title: 413400 Indefinite Contract Authority Withdrawn 

Debit Credit 

F304 D136

 

Account Number and Title: 413415 Adjustment for Definite Contract Authority - Prior-Year 

Debit Credit 

F304 D137

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 40 March 2022

Account Number and Title: 413500 Contract Authority Liquidated 

Debit Credit 

A169 F304 A168 A171 A182

A170 A175 A187

 

Account Number and Title: 413600 Contract Authority To Be Liquidated by Trust Funds 

Debit Credit 

A175 A173

 

Account Number and Title: 413700 Transfers of Contract Authority - Allocation 

Debit Credit 

A177 F393 A179 F392

 

Account Number and Title: 413800 Appropriation to Liquidate Contract Authority 

Debit Credit 

A170 A171 A175 F302

 

Account Number and Title: 413810 Appropriation to Liquidate Contract Authority - FMSTF 

Debit Credit 

A168

 

Account Number and Title: 413900 Contract Authority Carried Forward 

Debit Credit 

F304 F304

 

Account Number and Title: 414000 Substitution of Borrowing Authority 

Debit Credit 

F306 A155 A159

 

Account Number and Title: 414100 Current-Year Indefinite Borrowing Authority 

Debit Credit 

A152 F306

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 41 March 2022

Account Number and Title: 414120 Current-Year Definite Borrowing Authority 

Debit Credit 

A152 F306

 

Account Number and Title: 414200 Actual Repayment of Borrowing Authority Converted to Cash - 

Current-Year Authority 

Debit Credit 

F302 B120 B121 B135AP B137AP

 

Account Number and Title: 414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash 

Debit Credit 

F302 B111

 

Account Number and Title: 414202 Actual Repayment of Definite Borrowing Authority Converted 

to Cash - Prior-Year Balances 

Debit Credit 

F302 B121 B135AP B137AP

 

Account Number and Title: 414203 Actual Repayment of Indefinite Borrowing Authority 

Converted to Cash - Prior-Year Balances 

Debit Credit 

F302 B121 B135AP B137AP

 

Account Number and Title: 414300 Current-Year Decreases to Indefinite Borrowing Authority 

Debit Credit 

F306 A148 A158 F113

 

Account Number and Title: 414400 Borrowing Authority Withdrawn 

Debit Credit 

F306 D138

 

Account Number and Title: 414500 Borrowing Authority Converted to Cash 

Debit Credit 

F306 A156

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 42 March 2022

Account Number and Title: 414600 Actual Repayments of Debt, Current-Year Authority 

Debit Credit 

F302 B120 B121AP B135AP

B121 B131 B137AP

 

Account Number and Title: 414700 Actual Repayments of Debt, Prior-Year Balances 

Debit Credit 

F302 B120 B121AP B135AP

B121 B131 B137AP

 

Account Number and Title: 414800 Resources Realized From Borrowing Authority 

Debit Credit 

A156 F302

 

Account Number and Title: 414900 Borrowing Authority Carried Forward 

Debit Credit 

F306 F306

 

Account Number and Title: 415000 Reappropriations - Transfers-In 

Debit Credit 

A110 F302

 

Account Number and Title: 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority 

Debit Credit 

F302 B111 B119 B136 B139

 

Account Number and Title: 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances 

Debit Credit 

F302 B111 B119 B136 B139

 

Account Number and Title: 415300 Transfers of Contract Authority - Non-Allocation 

Debit Credit 

A161 A167 F305 A163 A165

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 43 March 2022

Account Number and Title: 415400 Appropriation to Liquidate Contract Authority - NonAllocation - Transferred 

Debit Credit 

A160 A157 F305

 

Account Number and Title: 415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred 

Debit Credit 

A180 F392 A181 F393

 

Account Number and Title: 415700 Authority Made Available From Appropriations (special or 

trust), Borrowing Authority and Contract Authority Previously 

Precluded From Obligation 

Debit Credit 

A192 F132 F316 F354

 

Account Number and Title: 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation 

Debit Credit 

A192 F132 F316 F354

 

Account Number and Title: 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation 

Debit Credit 

A194 F134 F318 F356

 

Account Number and Title: 415900 Repayment of Repayable Advances - Current-Year Authority 

Debit Credit 

F302

 

Account Number and Title: 415901 Repayment of Repayable Advances - Prior-Year Balances 

Debit Credit 

F302 A216

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 44 March 2022

Account Number and Title: 416000 Anticipated Transfers - Current-Year Authority 

Debit Credit 

A417 A468 A476 A478 A418 A472 A532

A470 A474 F104

 

Account Number and Title: 416500 Allocations of Authority - Anticipated From Invested Balances 

Debit Credit 

A402 A416 F104

 

Account Number and Title: 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances 

Debit Credit 

A416 A424 A430 A135AP A420 A422 A426 F376

 

Account Number and Title: 416700 Allocations of Realized Authority - Transferred From Invested 

Balances 

Debit Credit 

A420 A430 F302

 

Account Number and Title: 416800 Allocations of Realized Authority Reclassified - Authority To 

Be Transferred From Invested Balances - Temporary 

Reduction 

Debit Credit 

A135AP A422 F364 A424 F362

 

Account Number and Title: 417000 Transfers - Current-Year Authority 

Debit Credit 

A157 A472 A474 A480 A482 A160 A478 A486

A476 A484 F302

 

Account Number and Title: 417100 Non-Allocation Transfers of Invested Balances - Receivable 

Debit Credit 

A532 F378R A536 F378

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 45 March 2022

Account Number and Title: 417200 Non-Allocation Transfers of Invested Balances - Payable 

Debit Credit 

A522 A538 A534

 

Account Number and Title: 417300 Non-Allocation Transfers of Invested Balances - Transferred 

Debit Credit 

A536 A538 F302

 

Account Number and Title: 417400 Transfers - Current-Year Borrowing Authority Converted to 

Cash 

Debit Credit 

A418 A417

 

Account Number and Title: 417500 Allocation Transfers of Current-Year Authority for NonInvested Accounts 

Debit Credit 

A181 A446 A450 A474 A180 A406 A442 A478

A444 A448 A472 A404 A440 A476 F302

 

Account Number and Title: 417590 Allocation Transfers of Current-Year Authority for NonInvested Accounts - International Monetary Fund 

Debit Credit 

H422 H480 H420

 

Account Number and Title: 417600 Allocation Transfers of Prior-Year Balances 

Debit Credit 

A436 A444 A448 A454 A404 A432 A440 A452

A438 A446 A450 A406 A434 A442 F302

 

Account Number and Title: 417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund 

Debit Credit 

H426 H424

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 46 March 2022

Account Number and Title: 418000 Anticipated Transfers - Prior-Year Balances 

Debit Credit 

A468 A476 A478 A470 A472 A474 F104

 

Account Number and Title: 418300 Anticipated Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose 

Debit Credit 

A468 A476 A478 A470 A472 A474 F104

 

Account Number and Title: 419000 Transfers - Prior-Year Balances 

Debit Credit 

A472 A474 A480 A482 A476 A478 A484 A486 F302

 

Account Number and Title: 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations 

Debit Credit 

A460 A462 A464 A466 F302

 

Account Number and Title: 419200 Balance Transfers - Unexpired to Expired 

Debit Credit 

A408 A410 A412 A414 F302

 

Account Number and Title: 419300 Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose 

Debit Credit 

A472 A474 A480 A482 A476 A478 A484 A486 F302

 

Account Number and Title: 419500 Transfer of Obligated Balances 

Debit Credit 

A492R A506 A540 A550 A488 A492 A542 A548

A496 A508 A544 A490 A494 A546 F302

 

Account Number and Title: 419600 Balance Transfers-In - Expired to Expired 

Debit Credit 

A467 F302

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 47 March 2022

Account Number and Title: 419700 Balance Transfers-Out - Expired to Expired 

Debit Credit 

F302 A469

 

Account Number and Title: 419900 Transfer of Expired Expenditure Transfers - Receivable 

Debit Credit 

A458 F372 A456 F372R

 

Account Number and Title: 420100 Total Actual Resources - Collected 

Debit Credit 

F302 F301AP F302 F314 F390

 

Account Number and Title: 420190 Total Actual Resources - Collected - International Monetary 

Fund 

Debit Credit 

H480

 

Account Number and Title: 420800 Adjustment to Total Resources - Disposition of Canceled 

Payables 

Debit Credit 

F302 D145

 

Account Number and Title: 421000 Anticipated Reimbursements 

Debit Credit 

A702 F116 A706 A708 C182 F112

 

Account Number and Title: 421100 Anticipated Reimbursements Used for Substitution of Contract 

Authority 

Debit Credit 

A176 A182 A115

 

Account Number and Title: 421200 Liquidation of Deficiency - Offsetting Collections 

Debit Credit 

C110 F302

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 48 March 2022

Account Number and Title: 421500 Anticipated Expenditure Transfers from Trust Funds 

Debit Credit 

A114 F116 A498 F112

 

Account Number and Title: 422100 Unfilled Customer Orders Without Advance 

Debit Credit 

A704 A706 F380R A714 C430 D110AP D618AP

A715 D102AP D120AP F109

C182 D103 D134AP F380

 

Account Number and Title: 422200 Unfilled Customer Orders With Advance 

Debit Credit 

A704 C182 F382R A710 A711 B610 F110 F382

 

Account Number and Title: 422300 Uncollected Subsidy from Program Account 

Debit Credit 

C101 C103

 

Account Number and Title: 422500 Expenditure Transfers From Trust Funds - Receivable 

Debit Credit 

A498 D144 F372R F384R A499 A502 D144R F372 F384

 

Account Number and Title: 423000 Unfilled Customer Orders Without Advance - Transferred 

Debit Credit 

A546 F380 A544 F380R

 

Account Number and Title: 423100 Unfilled Customer Orders With Advance - Transferred 

Debit Credit 

A474 F382 A478 F382R

 

Account Number and Title: 423200 Appropriation Trust Fund Expenditure Transfers - Receivable 

- Transferred 

Debit Credit 

A542 F384 A540 F384R

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 49 March 2022

Account Number and Title: 423300 Reimbursements Earned - Receivable - Transferred 

Debit Credit 

A542 F386 A540 F386R

 

Account Number and Title: 423400 Other Federal Receivables - Transferred 

Debit Credit 

A542 F388 A540 F388R

 

Account Number and Title: 424000 Appropriations Reduced by Offsetting Collections or Receipts - 

Collected 

Debit Credit 

F148 C205

 

Account Number and Title: 425100 Reimbursements Earned - Receivable 

Debit Credit 

A714 A715 C430 F386R C185 C186 F144 F386

 

Account Number and Title: 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources 

Debit Credit 

A708 A711 C185 C186 C753 F302

 

Account Number and Title: 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds 

Paid 

Debit Credit 

B610 F302

 

Account Number and Title: 425400 Reimbursements Earned - Collected From Non-Federal Sources

Debit Credit 

A251 A710 F302

 

Account Number and Title: 425500 Expenditure Transfers from Trust Funds - Collected 

Debit Credit 

A502 F302

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 50 March 2022

Account Number and Title: 426000 Actual Collections of Governmental-Type Fees 

Debit Credit 

A220 C107 C109 C110 F302

 

Account Number and Title: 426100 Actual Collections of Business-Type Fees 

Debit Credit 

A220 C107 C109 C116 C117 C110 F302

 

Account Number and Title: 426200 Actual Collections of Loan Principal 

Debit Credit 

A220 C107 C109 F302

 

Account Number and Title: 426300 Actual Collections of Loan Interest 

Debit Credit 

A220 C107 C109 C154 F302

 

Account Number and Title: 426400 Actual Collections of Rent 

Debit Credit 

C109 F302

 

Account Number and Title: 426500 Actual Collections From Sale of Foreclosed Property 

Debit Credit 

C109 C612 C614 C616 C628 F302

 

Account Number and Title: 426600 Other Actual Business-Type Collections From Non-Federal 

Sources 

Debit Credit 

A220 C109 C158 C626 C640 C110 F302

C107 C148 C609 C630 C646

 

Account Number and Title: 426700 Other Actual Governmental-Type Collections From NonFederal Sources 

Debit Credit 

A220 C107 C109 B118 C110 F302

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 51 March 2022

Account Number and Title: 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR) 

Debit Credit 

C113 C119 C127 C423 C601 B210 B446 C419

C115 C126 C157 C600 D616

 

Account Number and Title: 426900 Actual Collections of Voluntary Insurance Enrollment FeesBusiness Type Fees 

Debit Credit 

F302

 

Account Number and Title: 427100 Actual Program Fund Subsidy Collected 

Debit Credit 

C103 C106 F302

 

Account Number and Title: 427300 Interest Collected From Treasury 

Debit Credit 

C107 C140 C602 C618 C784 B124AP B128AP B162 C457 C708

C109 C204 C606 C702 B126 B129 B162AP C604 F302

C124 C453 C608 C706 B126AP B160AP B163AP C704

 

Account Number and Title: 427500 Actual Collections From Liquidating Fund 

Debit Credit 

C413 F302

 

Account Number and Title: 427600 Actual Collections From Financing Fund 

Debit Credit 

C107 C109 F302

 

Account Number and Title: 427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources 

Debit Credit 

A220 B135 C109 C646 C110 F302

B121AP C107 C140 C647

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 52 March 2022

Account Number and Title: 428300 Interest Receivable From Treasury 

Debit Credit 

C416 C140

 

Account Number and Title: 428500 Receivable From the Liquidating Fund 

Debit Credit 

C412 C413

 

Account Number and Title: 428700 Other Federal Receivables 

Debit Credit 

C415 C416 C648 C650 F388R C140 C647 F388

 

Account Number and Title: 429000 Amortization of Investments in U.S. Treasury Zero Coupon 

Bonds 

Debit Credit 

E113 F302

 

Account Number and Title: 429500 Adjustments to the Exchange Stabilization Fund (ESF) 

Debit Credit 

D575 D591 D592 D595 D604 D573 D594 D606

 

Account Number and Title: 429590 Adjustments to the International Monetary Fund 

Debit Credit 

H438 H446 H440 H449

 

Account Number and Title: 431000 Anticipated Recoveries of Prior-Year Obligations 

Debit Credit 

A138 A140 F116 A499AP C136 D120 D138AP F112

C130 D108 D134 D308AP

C132 D110 D136AP D618

 

Account Number and Title: 432000 Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources 

Debit Credit 

D140 D144R F334 D142 D144 F334

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 53 March 2022

Account Number and Title: 435000 Canceled Authority 

Debit Credit 

D145 F119 F120 F128AP

 

Account Number and Title: 435100 Partial or Early Cancellation of Authority 

Debit Credit 

F301AP F390 F122 F128AP

 

Account Number and Title: 435190 Partial Cancellation of Authority - International Monetary 

Fund 

Debit Credit 

H428

 

Account Number and Title: 435400 Appropriation Withdrawn 

Debit Credit 

F302 D622

 

Account Number and Title: 435500 Cancellation of Appropriation From Unavailable Receipts 

Debit Credit 

F302 F146

 

Account Number and Title: 435600 Cancellation of Appropriation From Invested Balances 

Debit Credit 

F302 F121

 

Account Number and Title: 435700 Cancellation of Appropriated Amounts Receivable From 

Invested Trust or Special Funds 

Debit Credit 

F369 A519AP D141AP F123

 

Account Number and Title: 436000 Appropriation Purpose Fulfilled - Balance Not Available 

Debit Credit 

F147

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 54 March 2022

Account Number and Title: 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities 

Debit Credit 

F302 C780

 

Account Number and Title: 438200 Temporary Reduction - New Budget Authority 

Debit Credit 

F360 F362 F366 A135

 

Account Number and Title: 438300 Temporary Reduction - Prior-Year Balances 

Debit Credit 

F360 F362 F366 A135

 

Account Number and Title: 438400 Temporary Reduction/Cancellation Returned by Appropriation

Debit Credit 

A108 F391 F360 F364 F368 F369

 

Account Number and Title: 438500 Temporary Sequester Returned for Cancellation 

Debit Credit 

F119 F391

 

Account Number and Title: 438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority 

Debit Credit 

F302 A189

 

Account Number and Title: 438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances 

Debit Credit 

F302 A189

 

Account Number and Title: 439000 Reappropriations - Transfers-Out 

Debit Credit 

F302 A112

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 55 March 2022

Account Number and Title: 439100 Adjustments to Indefinite Appropriations 

Debit Credit 

F107 F302 F106

 

Account Number and Title: 439200 Permanent Reduction - New Budget Authority 

Debit Credit 

F302 F304 F306 A131 A133 A136 A185AP

A132 A134 A145

 

Account Number and Title: 439300 Permanent Reduction - Prior-Year Balances 

Debit Credit 

F302 F304 F306 A131 A133 A136 A145

A132 A134 A144 A185AP

 

Account Number and Title: 439400 Receipts Unavailable for Obligation Upon Collection 

Debit Credit 

A190 B124AP B128AP B162AP C604 A108 A530R C454 C618 C752

A520 B126 B129 B163AP A188 A531 C602 C622 C754

A530 B126AP B160AP C458 A195 C114 C606 C624 E113

A250 C124 C608 C750 F359

 

Account Number and Title: 439401 Daily Inflation/Deflation Compensation Adjustment - 

Unavailable 

Debit Credit 

C457 C453

 

Account Number and Title: 439402 Daily Inflation/Deflation Compensation Adjustment - 

Previously Unavailable 

Debit Credit 

A191 A193

 

Account Number and Title: 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority 

Debit Credit 

A128R A197R A198R F126 A128 F396

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 56 March 2022

Account Number and Title: 439502 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Anticipated Current-Year Authority 

Debit Credit 

F129 A121

 

Account Number and Title: 439504 Obligation Limitation - Temporary - Prior-Year and CurrentYear Budget Authority 

Debit Credit 

F396 D624

 

Account Number and Title: 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection 

Debit Credit 

F359 A130

 

Account Number and Title: 439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Realized Current-Year Authority 

Debit Credit 

B124AP B128AP B162AP F316 A127 F317 F334 F358

B126 B129 B163AP F334

B126AP B160AP F132 F354

 

Account Number and Title: 439701 Appropriations Temporarily Precluded From Obligation - 

Realized Prior-Year Authority 

Debit Credit 

F317 A124

 

Account Number and Title: 439702 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Anticipated Current-Year Authority 

Debit Credit 

A150

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 57 March 2022

Account Number and Title: 439703 Appropriations Temporarily Precluded From Obligation - 

Anticipated Prior-Year Authority 

Debit Credit 

F319 A149

 

Account Number and Title: 439730 Appropriations Temporarily Precluded From Obligation 

Debit Credit 

B124AP B128AP B162AP F316 A127

B126 B129 B163AP F354

B126AP B160AP F132

 

Account Number and Title: 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation 

Debit Credit 

B124AP B128AP B162AP F318 A129 E113

B126 B129 B163AP F356

B126AP B160AP F134

 

Account Number and Title: 439801 Offsetting Collections (Anticipated) Temporarily Precluded 

From Obligation 

Debit Credit 

A117

 

Account Number and Title: 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily 

Precluded From Obligation 

Debit Credit 

F358 A139

 

Account Number and Title: 442000 Unapportioned Authority - Pending Rescission 

Debit Credit 

A136 A137R F308 F312 A137

 

Account Number and Title: 443000 Unapportioned Authority - OMB Deferral 

Debit Credit 

A126R F308 F312 A126

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 58 March 2022

Account Number and Title: 445000 Unapportioned - Unexpired Authority 

Debit Credit 

A116 A145 A519AP B162AP D622 A104 A212AP B135 C413AP C704AP

A124 A148 A712R B163AP D624 A105 A220 B450 C416AP C706

A125 A174 B118 C456 F106 A108 A220AP C101AP C452 C706AP

A126 A185AP B121 C457 F108 A110 A250 C103AP C452AP C750

A127 A189 B121AP C604 F113 A123 A250AP C106 C453 C751

A128 A193 B124AP C604R F121 A126R A251 C106AP C602 C752

A129 A199 B126 C608R F122 A128R A252 C107AP C602AP C753

A130 A216 B126AP C704 F123 A137R A408 C109AP C606 C754

A131 A253 B128AP C708 F127 A152 A410 C114 C606AP C755

A132 A426 B129 C708R F128AP A161 A416 C114AP C608 D108

A133 A430 B131 D136 F147 A166 A420 C116AP C609 D108AP

A134 A440 B135AP D137 F312 A167 A444 C117AP C609AP D110

A135 A442 B137AP D138 F334 A176AP A446 C124 C612AP D110AP

A137 A484 B139 D141AP A182AP A448 C124AP C614AP D120

A139 A486 B160AP D438 A184 A450 C130 C616AP D120AP

A144 A499 B162 D438R A186 A458 C130AP C618 D134

A186AP A460 C132 C618AP D134AP

A190 A462 C132AP C622 D136AP

A191 A480 C136 C622AP D138AP

A192 A482 C136AP C624 D308AP

A194 A498 C154AP C626 D618

A195 A499AP C158 C626AP D618AP

A195AP A510 C172 C628AP F107

A196 A510AP C172AP C630 F108R

A197AP A511 C176 C636 F126

A197R A516 C176AP C636AP F128

A198R A528 C182AP C640AP F308

A199R A532 C190 C646AP F334

A200 A706AP C190AP C648AP

A202 A708AP C204 C650AP

A202AP B121AP C204AP C702

A212 B126AP C412AP C702AP

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 59 March 2022

Account Number and Title: 449000 Anticipated Resources - Unapportioned Authority 

Debit Credit 

A115 A202AP C114AP C416AP C648AP A102 A140 A468 C608R F114

A117 A212AP C116AP C452AP C650AP A104AP A178R A702 C708R F116

A118 A213 C117AP C602AP C702AP A114 A196AP A712R D438R F129

A121 A220AP C124AP C606AP C704AP A138 A402 C604R F112 F319

A123 A250AP C130AP C609AP C706AP

A142 A470 C132AP C612AP D108AP

A143 A510AP C136AP C614AP D110AP

A149 A706AP C154AP C616AP D120AP

A150 A708AP C172AP C618AP D134AP

A164 B126AP C176AP C622AP D618AP

A176AP C101AP C182AP C626AP F104

A178 C103AP C190AP C628AP F112

A182AP C106AP C204AP C636AP F118

A186AP C107AP C412AP C640AP

A195AP C109AP C413AP C646AP

 

Account Number and Title: 451000 Apportionments 

Debit Credit 

A120 A440 B126 C604 F106 A116 B126AP C154AP C609AP C702AP

A135 A442 B126AP C604R F108 A123 B450 C172AP C612AP C704AP

A162 A499 B128AP C608R F113 A176AP C101AP C176AP C614AP C706

A163 A500 B129 C704 F121 A177 C103AP C182AP C616AP C706AP

A165 A512 B137 C708 F122 A182AP C106AP C190AP C618 D108AP

A179 A514 B138 C708R F123 A186AP C107AP C204AP C618AP D110AP

A404 A519AP B160AP D107 F127 A195AP C109AP C412AP C622AP D120AP

A406 A534 B162 D114 F128AP A202AP C114AP C413AP C626AP D134AP

A412 A712R B162AP D122 F147 A212AP C116AP C416AP C628AP D618

A414 B107 B163AP D126 F308 A220AP C117AP C452AP C636AP D618AP

A426 B121AP B416 D141AP F312 A250AP C124 C602 C640AP F107

A430 B124AP C106AP D438R A500R C124AP C602AP C646AP F108R

A510AP C130AP C606 C648AP

A706AP C132AP C606AP C650AP

A708AP C136AP C608 C702

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 60 March 2022

Account Number and Title: 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment 

Debit Credit 

A123 B126AP C136AP C606AP C648AP A118 C604R C708R

A176AP C101AP C154AP C609AP C650AP A712R C608R D438R

A182AP C103AP C172AP C612AP C702AP

A186AP C106AP C176AP C614AP C704AP

A195AP C107AP C182AP C616AP C706AP

A202AP C109AP C190AP C618AP D108AP

A212AP C114AP C204AP C622AP D110AP

A220AP C116AP C412AP C626AP D120AP

A250AP C117AP C413AP C628AP D134AP

A510AP C124AP C416AP C636AP D618AP

A706AP C130AP C452AP C640AP F112

A708AP C132AP C602AP C646AP

 

Account Number and Title: 461000 Allotments - Realized Resources 

Debit Credit 

A135 A534 B152 C457 E109 A120 B302R C130AP C416AP C640AP

A148 A712 B154 C604R E204AP A123 B306R C132AP C452 C646AP

A163 A712R B202 C608R E412 A176AP B310 C134 C452AP C648AP

A165 B102 B302 C708R F106 A182AP B404 C136AP C453 C650AP

A189 B104 B306 D107 F108 A186AP B450 C137 C602AP C702AP

A404 B106 B308 D112 F109 A195AP C101AP C138 C606AP C704AP

A406 B107 B314 D114 F110 A202AP C103AP C139 C609AP C706AP

A412 B108 B406 D122 F113 A212AP C106AP C154AP C612AP D108AP

A414 B109 B412 D126 F121 A220AP C107AP C172AP C614AP D110AP

A426 B114 B416 D141AP F122 A250AP C109AP C176AP C616AP D120AP

A430 B116 B417 D436 F123 A500R C112 C182AP C618AP D134AP

A440 B121 B418 D438R F127 A510AP C114AP C190AP C622AP D618AP

A442 B121AP B428 D502 F128AP A706AP C116AP C204AP C626AP F107

A499 B122 B430 D626 F147 A708AP C117AP C412AP C628AP F108R

A500 B135AP B436 E102 F308 B126AP C124AP C413AP C636AP F111

A512 B137 B452 E104 F312

A514 B137AP C406 E106 H402

A519AP B138 C456 E108

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 61 March 2022

Account Number and Title: 462000 Unobligated Funds Exempt From Apportionment 

Debit Credit 

A119 A406 B109 B316 D438R A104 A416 C106AP C204AP C702

A124 A412 B121 B406 D622 A105 A420 C107AP C412AP C702AP

A127 A414 B121AP B412 E102 A108 A444 C109AP C413AP C704AP

A129 A426 B124AP B416 E104 A110 A446 C112 C416AP C706

A130 A430 B126 B418 E106 A123 A448 C114 C452 C706AP

A131 A440 B126AP B430 E108 A137R A450 C114AP C452AP C750

A132 A442 B128AP C456 E109 A152 A458 C116AP C453 C751

A133 A484 B129 C457 E204AP A166 A460 C117AP C602 C752

A134 A486 B131 C604 E412 A176AP A462 C124 C602AP C753

A135 A499 B135AP C604R F106 A177 A480 C124AP C606 C754

A136 A500 B137 C608R F108 A182AP A482 C130 C606AP C755

A137 A512 B137AP C704 F109 A186 A498 C130AP C608 D108

A139 A514 B138 C708 F110 A186AP A499AP C132 C609AP D108AP

A145 A519AP B152 C708R F113 A190 A500R C132AP C612AP D110

A148 A520 B154 C780 F121 A191 A510 C134 C614AP D110AP

A174 A530 B160AP D107 F122 A192 A510AP C136 C616AP D120

A179 A534 B162 D114 F123 A194 A516 C136AP C618 D120AP

A185AP A712 B162AP D122 F127 A195 A528 C138 C618AP D134

A189 A712R B163AP D126 F128AP A195AP A530R C139 C622 D134AP

A193 B102 B304 D141AP F147 A196 A531 C154AP C622AP D136AP

A216 B103 B306 D436 F312 A197AP A706AP C158 C624 D138AP

A404 B107 B308 D438 A202AP A708AP C172 C626AP D141

A212 B126AP C172AP C628AP D308AP

A212AP B304R C176 C636AP D618AP

A220 B306R C176AP C640 F107

A220AP B312 C182AP C640AP F108R

A250 B404 C190 C646AP F111

A250AP C101AP C190AP C648AP F123AP

A251 C103AP C204 C650AP F310

 

Account Number and Title: 462090 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund 

Debit Credit 

H420 H424 H428 H440 H449 H400 H422 H438 H448

H406 H426 H446

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 62 March 2022

Account Number and Title: 462091 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund - New Arrangements to Borrow 

(NAB) 

Debit Credit 

H424

 

Account Number and Title: 463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund (ESF) 

Debit Credit 

A501 B444 D573 D606 D612 C113 C127 C600 D592

B210 C419 D594 D608 D614 C115 C148 C601 D604

C119 C157 C784 D610

C126 C423 D575 D616

 

Account Number and Title: 465000 Allotments - Expired Authority 

Debit Credit 

A112 A469 D103 D134AP F120 A105 A454 C132 D136AP F312

A432 A484 D106 D141AP F121 A408 A467 C136 D138AP

A434 A499 D110AP D436 F123 A410 A480 D102 D308AP

A452 A513 D114 D438 F128AP A436 A499AP D108 D618

A456 A519AP D120AP D618AP F144 A438 C130 D120 F128

A464 A712 D122 D622 F146

A466 D102AP D126 D626

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 63 March 2022

Account Number and Title: 469000 Anticipated Resources - Programs Exempt From 

Apportionment 

Debit Credit 

A117 A250AP C124AP C602AP C650AP A102 A128R A198R A712R D438R

A121 A470 C130AP C606AP C702AP A104AP A178R A402 C604R F112

A123 A510AP C132AP C609AP C704AP A114 A196AP A468 C608R F129

A128 A706AP C136AP C612AP C706AP A119 A197R A702 C708R

A150 A708AP C154AP C614AP D108AP

A164 B126AP C172AP C616AP D110AP

A176AP C101AP C176AP C618AP D120AP

A178 C103AP C182AP C622AP D134AP

A182AP C106AP C190AP C626AP D618AP

A186AP C107AP C204AP C628AP F104

A195AP C109AP C412AP C636AP F112

A202AP C114AP C413AP C640AP

A212AP C116AP C416AP C646AP

A220AP C117AP C452AP C648AP

 

Account Number and Title: 470000 Commitments - Programs Subject to Apportionment 

Debit Credit 

A499 B306 B314 D114 F308 B302 B306R D502

B121AP B308 B416 D122 F312

B137 B309 B606 D126

B302R B310 D107 F113

 

Account Number and Title: 472000 Commitments - Programs Exempt From Apportionment 

Debit Credit 

A499 B306 B416 D126 B304 B306R

B121AP B308 D107 F113

B137 B312 D114 F310

B304R B316 D122 F312

 

Account Number and Title: 480100 Undelivered Orders - Obligations, Unpaid 

Debit Credit 

A146 B306R B438 D150AP F111 A162 B310 B314 F330

B104 B308 C408 E102 F332 B306 B312 B316

B105 B402 C432 E104

B107 B404 D134 E106

B130 B436 D149 E108

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 64 March 2022

Account Number and Title: 480200 Undelivered Orders - Obligations, Prepaid/Advanced 

Debit Credit 

B604 C112 F328 B308 B309 F326

 

Account Number and Title: 483100 Undelivered Orders - Obligations Transferred, Unpaid 

Debit Credit 

A488 A490 F330 A506 A508 F332

 

Account Number and Title: 483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced 

Debit Credit 

A494 A548 F326 A496 A550 F328

 

Account Number and Title: 487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries 

Debit Credit 

A499AP D120 D134 D136AP D138AP F332

 

Account Number and Title: 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected 

Debit Credit 

C130 F328

 

Account Number and Title: 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid 

Debit Credit 

F330 D114

 

Account Number and Title: 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced 

Debit Credit 

F326 D122

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 65 March 2022

Account Number and Title: 490100 Delivered Orders - Obligations, Unpaid 

Debit Credit 

A500R B110 B113 B446 F325 A500 B417 B444 D595 E109

A504 B112 B210 B450 A501 B418 B452 D608 E204AP

B402 B428 C614 E102 E412

B406 B430 D112 E104 F324

B412 B436 D134 E106

B416 B438 D591 E108

 

Account Number and Title: 490200 Delivered Orders - Obligations, Paid 

Debit Credit 

C134 C138 F314 A146 B104 B113 B152 D149

C137 C139 F322 A504 B105 B114 B154 D150AP

A512 B106 B116 B202 D436

A513 B107 B121AP B604 F320

A514 B108 B122 B606 H402

A712 B109 B130 C406

B102 B110 B137 C408

B103 B112 B138 C432

 

Account Number and Title: 493100 Delivered Orders - Obligations Transferred, Unpaid 

Debit Credit 

A492 F324 A492R F325

 

Account Number and Title: 497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries 

Debit Credit 

D102 D141 D308AP D616 F123AP F325

D110 D142 D610 D618 F128

 

Account Number and Title: 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected 

Debit Credit 

A511 C136 C753 D108 F322

C132 C751 C755 D308AP

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 66 March 2022

Account Number and Title: 498100 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid 

Debit Credit 

B115 F324 D106 D140 D614

D107 D612 D626

 

Account Number and Title: 498200 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Paid 

Debit Credit 

F320 B115 D126

 

Account Number and Title: 510000 Revenue From Goods Sold 

Debit Credit 

F336 A708 C109 C426 C646

A710 C145 C430 C648

A711 C420 C640 C650

A714 C424 C644 F144AP

 

Account Number and Title: 510900 Contra Revenue for Goods Sold 

Debit Credit 

D402 D436 D402R F336

 

Account Number and Title: 520000 Revenue From Services Provided 

Debit Credit 

F144 F336 H301 A186 A711 C145 C422 F144AP

A188 A714 C188 C424

A708 C109 C190 C426

A710 C135 C420 C650

 

Account Number and Title: 520900 Contra Revenue for Services Provided 

Debit Credit 

D402 D436 D402R F336 H301

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 67 March 2022

Account Number and Title: 531000 Interest Revenue - Other 

Debit Credit 

F336 H301 A186 C141 C402 C422

A188 C145 C404AP C438

C109 C154 C416 E121

C135 C188 C420 F144AP

 

Account Number and Title: 531100 Interest Revenue - Investments 

Debit Credit 

C455 C611 E117R H301 A186 C135 C416 C603 E113

C605 C619 F336 A188 C141 C418 C607 E117

A250 C145 C419 C621 E119

A251 C154 C420 C624 F144AP

B144 C188 C422 C784

B153 C402 C423 D612

C109 C404AP C450 D614

 

Account Number and Title: 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

Debit Credit 

F336 H301 A186 C135 C154 C416 C436

A188 C141 C188 C420 C437AP

C107 C145 C402 C422 F144AP

C109 C148 C404AP C435

 

Account Number and Title: 531300 Interest Revenue - Subsidy Amortization 

Debit Credit 

F336 E118

 

Account Number and Title: 531400 Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act 

Debit Credit 

F336 C145

 

Account Number and Title: 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act 

Debit Credit 

D402 D424 D402R F336

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 68 March 2022

Account Number and Title: 531700 Contra Revenue for Interest Revenue - Loans Receivable 

Debit Credit 

D402 D424 D436 D438 D402R F336 H301

 

Account Number and Title: 531800 Contra Revenue for Interest Revenue - Investments 

Debit Credit 

C603 C621 D424 D438 C605 C619 F336

C607 D402 D436 E205 C611 D402R H301

 

Account Number and Title: 531900 Contra Revenue for Interest Revenue - Other 

Debit Credit 

D402 D424 D436 D438 D402R F336 H301

 

Account Number and Title: 532000 Penalties and Fines Revenue 

Debit Credit 

F336 H301 A186 C135 C402 C420

A188 C141 C404AP C422

C109 C188 C416 F144AP

 

Account Number and Title: 532400 Contra Revenue for Penalties and Fines 

Debit Credit 

D424 D436 D438 F336 H301

 

Account Number and Title: 532500 Administrative Fees Revenue 

Debit Credit 

F336 H301 A186 C135 C188 C416 F144AP

A188 C141 C402 C420

C109 C145 C404AP C422

 

Account Number and Title: 532900 Contra Revenue for Administrative Fees 

Debit Credit 

D402 D424 D436 D438 D402R F336 H301

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 69 March 2022

Account Number and Title: 540000 Funded Benefit Program Revenue 

Debit Credit 

F336 H301 A186 C109 C416 C422

A715 C190 C420 F144AP

 

Account Number and Title: 540500 Unfunded FECA Benefit Revenue 

Debit Credit 

F336 C421

 

Account Number and Title: 540600 Contra Revenue for Unfunded FECA Benefit Revenue 

Debit Credit 

F336

 

Account Number and Title: 540900 Contra Revenue for Funded Benefit Program Revenue 

Debit Credit 

D402 D436 D438 D402R F336 H301

 

Account Number and Title: 550000 Insurance and Guarantee Premium Revenue 

Debit Credit 

F336 H301 C109 C420 C422 C424 F144AP

 

Account Number and Title: 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue 

Debit Credit 

D402 D436 D438 D402R F336 H301

 

Account Number and Title: 560000 Donated Revenue - Financial Resources 

Debit Credit 

F336 H301 A186 C135 C158 C402 C420

A188 C141 C192 C404AP F144AP

 

Account Number and Title: 560900 Contra Revenue for Donations - Financial Resources 

Debit Credit 

D402 D436 D438 D402R F336 H301

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 70 March 2022

Account Number and Title: 561000 Donated Revenue - Non-Financial Resources 

Debit Credit 

F336 H301 C102 C164

 

Account Number and Title: 561900 Contra Donated Revenue - Nonfinancial Resources 

Debit Credit 

D402 D436 D438 D402R F336 H301

 

Account Number and Title: 564000 Forfeiture Revenue - Cash and Cash Equivalents 

Debit Credit 

F336 A186 C172 C174 D554

 

Account Number and Title: 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents 

Debit Credit 

D402 D402R F336

 

Account Number and Title: 565000 Forfeiture Revenue - Forfeitures of Property 

Debit Credit 

F336 A186 C636 D554 D558

 

Account Number and Title: 565900 Contra Forfeiture Revenue - Forfeitures of Property 

Debit Credit 

D402 D402R F336

 

Account Number and Title: 570000 Expended Appropriations - Used - Accrued 

Debit Credit 

B110AP B235 D102R D618R F148R A202AP B416AP B438AP D626AP E109AP

B115AP B450R D110R F128R F336 B134 B418AP B452AP E102AP E204AP

B402AP B428AP D106AP E104AP E412AP

B406AP B430AP D107AP E106AP

B412AP B436AP D134AP E108AP

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 71 March 2022

Account Number and Title: 570010 Expended Appropriations - Disbursed 

Debit Credit 

C132R C136R C138R D108R B102AP B108AP B122AP B235 D126AP

C134R C137R C139R F336 B105AP B109AP B130AP B604AP

B106AP B110AP B202AP C136AP

B107AP B115AP B234 C408AP

 

Account Number and Title: 570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year 

Debit Credit 

D310R D312R F336 D304 D306AP D308AP F336

 

Account Number and Title: 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors 

Debit Credit 

D310R D312R F336 D304 D306AP D308AP F336

 

Account Number and Title: 570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles 

Debit Credit 

D310R D312R F336 D302 D306AP D308AP F336

 

Account Number and Title: 571300 Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the 

General Fund of the U.S. Government 

Debit Credit 

C133

 

Account Number and Title: 572000 Financing Sources Transferred In Without Reimbursement 

Debit Credit 

E610 F336 A550 E606 E608

 

Account Number and Title: 573000 Financing Sources Transferred Out Without Reimbursement 

Debit Credit 

A548 E510 E512 E514 F336

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 72 March 2022

Account Number and Title: 573500 Appropriated Dedicated Collections to be Transferred In 

Debit Credit 

A184

 

Account Number and Title: 573600 Appropriated Dedicated Collections to be Transferred Out 

Debit Credit 

A556

 

Account Number and Title: 574000 Appropriated Dedicated Collections Transferred In 

Debit Credit 

F336 A133AP A184 A185 A189AP

 

Account Number and Title: 574500 Appropriated Dedicated Collections Transferred Out 

Debit Credit 

A133 A183 A185AP A189 F146 F336

 

Account Number and Title: 575000 Expenditure Financing Sources - Transfers-In 

Debit Credit 

A456 A499 D144R F336 A458 A510 C109 C415

A498 A511 C403 D144

 

Account Number and Title: 575500 Non-Expenditure Financing Sources - Transfers-In - Other 

Debit Credit 

A135AP A518 A542 F123AP A161 A410 A446 A474 A531

A422 A519 A546 F336 A167 A416 A450 A482 A532

A171 A418 A454 A508

A173 A420 A462 A516

A177 A438 A467 A528

 

Account Number and Title: 575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers 

Debit Credit 

F336 A147 C196 E516

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 73 March 2022

Account Number and Title: 576000 Expenditure Financing Sources - Transfers-Out 

Debit Credit 

A500 A512 A514 A500R D141 D142 F123AP F336

A501 A513 D140

 

Account Number and Title: 576500 Non-Expenditure Financing Sources - Transfers-Out - Other 

Debit Credit 

A134 A406 A434 A478 A534 A424 A523 A540 F336

A145 A414 A442 A486 F121 A522 A530R A544

A163 A417 A452 A488

A165 A426 A466 A520

A179 A430 A469 A530

 

Account Number and Title: 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers 

Debit Credit 

A143 A144 B111 B139 F336

 

Account Number and Title: 577500 Non-Budgetary Financing Sources Transferred In 

Debit Credit 

F336 C155 C420 E604 F144AP

 

Account Number and Title: 577600 Non-Budgetary Financing Sources Transferred Out 

Debit Credit 

D148 D149AP E508 E509 F336

 

Account Number and Title: 578000 Imputed Financing Sources 

Debit Credit 

F336 E402

 

Account Number and Title: 579000 Other Financing Sources 

Debit Credit 

F336 C119 C145 C430

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 74 March 2022

Account Number and Title: 579100 Adjustment to Financing Sources - Credit Reform 

Debit Credit 

A202AP A208 D147AP D150 A206 D147 D149 D150AP

A204 D146 D149AP F336

 

Account Number and Title: 579200 Financing Sources To Be Transferred Out - Contingent 

Liability 

Debit Credit 

B425 F336

 

Account Number and Title: 579500 Seigniorage 

Debit Credit 

F336 C145

 

Account Number and Title: 580000 Tax Revenue Collected - Not Otherwise Classified 

Debit Credit 

F336 A186 C135 C143AP

A188 C141 D586

 

Account Number and Title: 580100 Tax Revenue Collected - Individual 

Debit Credit 

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580200 Tax Revenue Collected - Corporate 

Debit Credit 

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580300 Tax Revenue Collected - Unemployment 

Debit Credit 

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580400 Tax Revenue Collected - Excise 

Debit Credit 

F336 A188 C135 C141 C143AP D586

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 75 March 2022

Account Number and Title: 580500 Tax Revenue Collected - Estate and Gift 

Debit Credit 

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580600 Tax Revenue Collected - Customs 

Debit Credit 

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified 

Debit Credit 

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582100 Tax Revenue Accrual Adjustment - Individual 

Debit Credit 

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582200 Tax Revenue Accrual Adjustment - Corporate 

Debit Credit 

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582300 Tax Revenue Accrual Adjustment - Unemployment 

Debit Credit 

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582400 Tax Revenue Accrual Adjustment - Excise 

Debit Credit 

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582500 Tax Revenue Accrual Adjustment - Estate and Gift 

Debit Credit 

C143AP D586 F336 C402 C404AP C422

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 76 March 2022

Account Number and Title: 582600 Tax Revenue Accrual Adjustment - Customs 

Debit Credit 

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 583000 Contra Revenue for Taxes - Not Otherwise Classified 

Debit Credit 

D402 D424 D438 D402R F336

 

Account Number and Title: 583100 Contra Revenue for Taxes - Individual 

Debit Credit 

D402 D424 D438 D402R F336

 

Account Number and Title: 583200 Contra Revenue for Taxes - Corporate 

Debit Credit 

D402 D424 D438 D402R F336

 

Account Number and Title: 583300 Contra Revenue for Taxes - Unemployment 

Debit Credit 

D402 D424 D438 D402R F336

 

Account Number and Title: 583400 Contra Revenue for Taxes - Excise 

Debit Credit 

D402 D424 D438 D402R F336

 

Account Number and Title: 583500 Contra Revenue for Taxes - Estate and Gift 

Debit Credit 

D402 D424 D438 D402R F336

 

Account Number and Title: 583600 Contra Revenue for Taxes - Customs 

Debit Credit 

D402 D424 D438 D402R F336

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 77 March 2022

Account Number and Title: 589000 Tax Revenue Refunds - Not Otherwise Classified 

Debit Credit 

B118 B416 F336

 

Account Number and Title: 589100 Tax Revenue Refunds - Individual 

Debit Credit 

B118 B416 F336

 

Account Number and Title: 589200 Tax Revenue Refunds - Corporate 

Debit Credit 

B118 B416 F336

 

Account Number and Title: 589300 Tax Revenue Refunds - Unemployment 

Debit Credit 

B118 B416 F336

 

Account Number and Title: 589400 Tax Revenue Refunds - Excise 

Debit Credit 

B118 B416 F336

 

Account Number and Title: 589500 Tax Revenue Refunds - Estate and Gift 

Debit Credit 

B118 B416 F336

 

Account Number and Title: 589600 Tax Revenue Refunds - Customs 

Debit Credit 

B118 B416 F336

 

Account Number and Title: 590000 Other Revenue 

Debit Credit 

F144 F336 H301 A186 C135 C402 C422

A188 C141 C404AP C424

B200 C145 C416 C630

C109 C188 C420 F144AP

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 78 March 2022

Account Number and Title: 590900 Contra Revenue for Other Revenue 

Debit Credit 

D402 D424 D436 D438 D402R F336 H301

 

Account Number and Title: 591900 Revenue and Other Financing Sources - Cancellations 

Debit Credit 

F119 F120 F122 F128AP F336

 

Account Number and Title: 592100 Valuation Change in Investments - Exchange Stabilization 

Fund (ESF) 

Debit Credit 

D579R F336 D579

 

Account Number and Title: 592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise 

Debit Credit 

D503R F336 D503

 

Account Number and Title: 592300 Valuation Change in Investments - Beneficial Interest in Trust 

Debit Credit 

D503R F336 C135 C141 D503

 

Account Number and Title: 599000 Collections for Others - Statement of Custodial Activity 

Debit Credit 

C141AP C142 C143AP D584 F336

 

Account Number and Title: 599100 Accrued Collections for Others - Statement of Custodial 

Activity 

Debit Credit 

C402AP C404 C143AP D422 D424AP D584 F336

 

Account Number and Title: 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position 

Debit Credit 

C143AP C146AP C196AP D585 F336

C145AP C147 D503AP

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 79 March 2022

Account Number and Title: 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position 

Debit Credit 

C403AP C405 C420AP E516AP F336 C143AP C196AP D585

C146AP D420R F336

 

Account Number and Title: 599700 Financing Sources Transferred In From Custodial Statement 

Collections 

Debit Credit 

F336 A212 A220 C109 C189

 

Account Number and Title: 599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government 

Debit Credit 

A210 F336

 

Account Number and Title: 610000 Operating Expenses/Program Costs 

Debit Credit 

A146 B107 B436 D107 E104 C132 C139AP D308AP E114 F336

A514 B138 B444 D126 E108 C134 D102 D582 E116 H300

B102 B154 B604 D134 E204AP C136AP D108 E110 E414

B104 B402 B606 D510 E412 C138AP D110 E112 F128

B105 B406 C102 D534 E418

B106 B412 D106 E102 E506

 

Account Number and Title: 615000 Expensed Asset 

Debit Credit 

B402 F336

 

Account Number and Title: 619000 Contra Bad Debt Expense - Incurred for Others 

Debit Credit 

F336

 

Account Number and Title: 619900 Adjustment to Subsidy Expense 

Debit Credit 

F336 D112AP D113 D149AP D150

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 80 March 2022

Account Number and Title: 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank 

Debit Credit 

B109 B418 F336 H300

 

Account Number and Title: 632000 Interest Expenses on Securities 

Debit Credit 

B109 B418 E124 E126 F336 H300

 

Account Number and Title: 633000 Other Interest Expenses 

Debit Credit 

B109 B416 B418 D612 D614 F336 H300

 

Account Number and Title: 633800 Remuneration Interest 

Debit Credit 

B210

 

Account Number and Title: 634000 Interest Expense Accrued on the Liability for Loan Guarantees 

Debit Credit 

E122 F336

 

Account Number and Title: 640000 Benefit Expense 

Debit Credit 

B402 D106 D126 E104 C132 D108 D308AP

B604 D107 D134 E106 D102 D110 F336

 

Account Number and Title: 650000 Cost of Goods Sold 

Debit Credit 

C630 C648 D538 E110 B108AP C134 D102 D566R E116

C642 D106 D566 E114 C132 C414 D308AP E112 F336

C646 D107 E102 E408

 

Account Number and Title: 660000 Applied Overhead 

Debit Credit 

E110 E112 E114 E116 F336 D514 E404 F336

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 81 March 2022

Account Number and Title: 661000 Cost Capitalization Offset 

Debit Credit 

F336 D514 F336

 

Account Number and Title: 671000 Depreciation, Amortization, and Depletion 

Debit Credit 

E120 E110 E114 E404

E112 E116 F336

 

Account Number and Title: 672000 Bad Debt Expense 

Debit Credit 

D404 D420 F336

 

Account Number and Title: 673000 Imputed Costs 

Debit Credit 

E402 F336

 

Account Number and Title: 679000 Other Expenses Not Requiring Budgetary Resources 

Debit Credit 

B405 C137 D518 D582 E416 B108AP D128 D566R F336

B424 C138AP D528 E406 B424R D526 D580 H300

C136AP C139AP D566 E410 C414 D528R E109R

 

Account Number and Title: 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees 

Debit Credit 

F336 B407

 

Account Number and Title: 680000 Future Funded Expenses 

Debit Credit 

B420 D112AP F130 B105 B436 D146 F336

B424 D113 F336 B424R D145 D147AP H300

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 82 March 2022

Account Number and Title: 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) 

Debit Credit 

B422 F336 H300

 

Account Number and Title: 690000 Non-Production Costs 

Debit Credit 

B102 B406 B604 D107 E102 B108AP C134 D102 D110 F336

B402 B436 D106 D134 F336 C132 C414 D108 D308AP H300

 

Account Number and Title: 711000 Gains on Disposition of Assets - Other 

Debit Credit 

F338 H301 C161 C615 C628 C644 C648

C610 C626 C630 C646 E602

 

Account Number and Title: 711100 Gains on Disposition of Investments 

Debit Credit 

F338 H301 C602 C608 C622 C702 C752

C606 C618 C624 C706 C753

 

Account Number and Title: 711200 Gains on Disposition of Borrowings 

Debit Credit 

F338 H301 B121AP B131 B135

 

Account Number and Title: 717100 Gains on Changes in Long-Term Assumptions - From 

Experience 

Debit Credit 

F338 D570

 

Account Number and Title: 717200 Losses on Changes in Long-Term Assumptions - From 

Experience 

Debit Credit 

D571 F340

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 83 March 2022

Account Number and Title: 718000 Unrealized Gains 

Debit Credit 

F338 H301 D589

 

Account Number and Title: 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) 

Debit Credit 

D592

 

Account Number and Title: 719000 Other Gains 

Debit Credit 

F338 H301 A208 D440 D575 D610

B450 D569 D578 D618

C613 D574 D604

 

Account Number and Title: 719090 Gains on International Monetary Fund Assets 

Debit Credit 

H438 H446

 

Account Number and Title: 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges 

Debit Credit 

D612 D614

 

Account Number and Title: 721000 Losses on Disposition of Assets - Other 

Debit Credit 

C161 C615 C630 C648 E602 F340 H300

C609 C626 C644 D418

C610 C628 C646 E502

 

Account Number and Title: 721100 Losses on Disposition of Investments 

Debit Credit 

C602 C608 C622 C704 C754 F340 H300

C604 C618 C624 C708 C755

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 84 March 2022

Account Number and Title: 721200 Losses on Disposition of Borrowings 

Debit Credit 

B121AP B131 B137 C149 C153 F340 H300

 

Account Number and Title: 727100 Gains on Changes in Long-Term Assumptions 

Debit Credit 

F338 D570

 

Account Number and Title: 727200 Losses on Changes in Long-Term Assumptions 

Debit Credit 

D571 F340

 

Account Number and Title: 728000 Unrealized Losses 

Debit Credit 

D589 F340 H300

 

Account Number and Title: 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) 

Debit Credit 

D594

 

Account Number and Title: 729000 Other Losses 

Debit Credit 

A206 C194 D542 D572 D608 B424R C137 F340 H300

B108 C613 D548 D573 D626

B424 D442 D564 D576

B452 D523 D568 D606

 

Account Number and Title: 729090 Losses on International Monetary Fund Assets 

Debit Credit 

H402 H440 H449

 

Account Number and Title: 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges 

Debit Credit 

D612 D614

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 85 March 2022

Account Number and Title: 729200 Other Losses From Impairment of Assets 

Debit Credit 

C613 F340 H300

 

Account Number and Title: 730000 Extraordinary Items 

Debit Credit 

D550 F338 H301 F340 H300

 

Account Number and Title: 740000 Prior-Period Adjustments Due to Corrections of Errors 

Debit Credit 

D306 D312 F338 H301 D308 D310 F340 H300

 

Account Number and Title: 740100 Prior-Period Adjustments Due to Changes in Accounting 

Principles 

Debit Credit 

D306 D532 F338 D308 D310 F340 H300

D312 D536 H301

 

Account Number and Title: 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year 

Debit Credit 

D306 D312 F338 H301 D308 D310 F340 H300

 

Account Number and Title: 750000 Distribution of Income - Dividend 

Debit Credit 

C435AP C437 C149AP C153AP F125 F340

 

Account Number and Title: 760000 Changes in Actuarial Liability 

Debit Credit 

B426 F338 B426R F340

 

Account Number and Title: 801000 Guaranteed Loan Level 

Debit Credit 

G102 F344 F352

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 86 March 2022

Account Number and Title: 801500 Guaranteed Loan Level - Unapportioned 

Debit Credit 

G104 G102

 

Account Number and Title: 802000 Guaranteed Loan Level - Apportioned 

Debit Credit 

F346 G106 G104

 

Account Number and Title: 804000 Guaranteed Loan Level - Used Authority 

Debit Credit 

F344 G106

 

Account Number and Title: 804500 Guaranteed Loan Level - Unused Authority 

Debit Credit 

F352 F346

 

Account Number and Title: 805000 Guaranteed Loan Principal Outstanding 

Debit Credit 

G108 G110

 

Account Number and Title: 805300 Guaranteed Loan New Disbursements by Lender 

Debit Credit 

F348 G108

 

Account Number and Title: 806500 Guaranteed Loan Collections, Defaults, and Adjustments 

Debit Credit 

G110 F350

 

Account Number and Title: 807000 Guaranteed Loan Cumulative Disbursements by Lenders 

Debit Credit 

F350 F348

 
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger 

Account Transaction Postings 

R = The USSGL transaction mentions ‘Reverse’ in the Comment. 

AP = The USSGL transaction mentions ‘Also Post’ in the Comment. 

Bulletin No. 2022-10 III AP - 87 March 2022

Account Number and Title: 809100 Partial or Early Cancellation of Authority 

Debit Credit 

E204 F301 F390AP

 

Account Number and Title: 809200 Offset for Partial or Early Cancellation of Authority 

Debit Credit 

F301 F390AP E204

 

Account Number and Title: 880100 Offset for Purchases of Assets 

Debit Credit 

C132R C134R C136R C138R F370 B152AP B430AP D134AP G122

B402AP B438AP D514AP G124

B406AP B604AP G120

 

Account Number and Title: 880200 Purchases of Property, Plant, and Equipment 

Debit Credit 

B402AP B604AP D514AP C132R C134R C136R C138R F370

B406AP D134AP G120

 

Account Number and Title: 880300 Purchases of Inventory and Related Property 

Debit Credit 

B402AP B430AP B604AP D514AP C132R C134R C136R C138R F370

B406AP B438AP D134AP G122

 

Account Number and Title: 880400 Purchases of Assets - Other 

Debit Credit 

B152AP B406AP D134AP G124 C132R C134R C136R C138R F370

B402AP B604AP D514AP G122